A new treaty based on the United Nations Model Double Taxation Convention between Developed and Developing Countries: 2011 Update11 would support the interests of developing countries better than the one based on the current OECD model, since the former gives more taxing rights to developing countries. In these cases, the multilateral financial institutions and bilateral donors w'ould need to help by providing additional resources for social spending, as well as the appropriate technical and financial support for strengthening those capacities. For many developing countries, increasing the progressive incidence of the public budget is probably best achieved through well-targeted redistributive spending, but also through growth-enhancing public investment.