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Measuring Tax Transaction Costs in Small and Medium Enterprises

This publication aims to provide National Tax Administrations with a methodology to identify and measure Tax Transaction Costs for taxpayers and tax institutions, assisting in the identification of possible policy reforms aimed at reducing these costs, while fostering greater tax compliance. The recommendations are based on good practices and build upon the inputs from several developing countries and the pilot implementation of the methodology in Costa Rica and Uruguay. Subsequently, the methodology was also used by tax administrations in Brazil and Chile.

United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries

This Manual, developed by the UN Tax Committee, is a compact training tool for beginners with limited experience in tax treaty negotiation. It seeks to provide practical guidance to tax treaty negotiators in developing countries, in particular those who negotiate based on the United Nations Model Double Taxation Convention between Developed and Developing Countries. It deals with all the basic aspects of tax treaty negotiation, both from the practical and the substantive point of view, and it is focused on the realities and stages of capacity development of developing countries.

United Nations Practical Manual on Transfer Pricing for Developing Countries (2017)

The updated version of the Manual, developed by the UN Tax Committee, aims to address the requests and comments of representatives from developing countries, taking into consideration the outputs of the G20/OECD BEPS Project, including providing revised guidance relevant transfer pricing issues and new guidelines on relevant related topics, such as intra-group services and the treatment of intangibles. The first version of the Manual has already been of great assistance in helping developing countries to counter profit shifting, which deprives them of substantial revenues to finance their development. The Manual was instrumental in delivering capacity development activities to tax officials from 43 developing countries.