The Global Forest Financing Facilitation Network (GFFFN) was established in 2015 with the following mandate and priorities: promote the design of national forest financing strategies to mobilize resources for sustainable forest management, to facilitate access to existing and emerging financing mechanisms, including the Global Environment Facility and the Green Climate Fund; and to serve as a clearing house on existing, new and emerging financing opportunities and as a tool for sharing lessons learned from successful projects. The GFFFN should ensure that special consideration is given to the special needs and circumstances of Africa, the least developed countries, low-forest cover countries, high-forest cover countries, medium-forest cover low-deforestation countries and small island developing States, as well as countries with economies in transition, in gaining access to funds. Source: E/2015/42 – E/CN.18/2015/14; United Nations Strategic Plan on Forests.
Tax treaties and treaty models generally do not include any guidance on how their provisions should be applied and the relationship between them and the provisions of a country’s domestic law. This Handbook aims at filling this gap, providing practical guidance to developing countries to effectively implement tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. This Handbook has been developed through a novel demand-driven approach, on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world.
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.
This collection of papers provides practical guidance to developing countries to effectively negotiate double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. The papers were drafted with attention to the specific needs and priorities of developing countries and build upon inputs provided by officials from Ministries of Finance and National Tax Authorities in 35 developing countries in different regions.
Effective tax systems are critical to mobilizing domestic resources for investment in sustainable development. This Handbook addresses several issues which are of particular importance and relevance to developing countries in protecting and broadening their tax base, with a view to strengthening their capacity to increase tax revenue. It aims to identify the most suitable options available to developing countries to protect the tax base, in light of their needs, levels of capacity development and resource constraints. It has been developed through a collaborative engagement with government representatives from developing countries, members of the UN Tax Committee, international tax experts and relevant international and regional organizations. An updated and expanded edition of the Handbook, taking into account new emerging issues and the latest international developments regarding base erosion and profit shifting and the protection and broadening of the tax base of developing countries, will be launched in late 2017.
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.