This United Nations collection of capacity development tools, activities and other resources on international tax cooperation has been developed as a result of a unique collaborative engagement between government representatives from developing countries, members of the Committee of Experts on International Cooperation in Tax Matters (the Committee), a diversified group of world-renowned experts, relevant international and regional organizations and the Financing for Development Office (FfDO).
In October 2011, the United Nations Committee of Experts on International Cooperation in Tax Matters (the Committee) adopted an updated version of the United Nations Model Double Taxation Convention between Developed and Developing Countries (United Nations Model Convention), which provides assistance to developing countries in the negotiation of modern bilateral double-tax treaties reflecting these countries’ current circumstances and policy priorities.
The Financing for Development Office (FfDO) is carrying out a project focused on strengthening the capacity of developing countries to increase their potential for domestic revenue mobilization through enhancing their ability to effectively protect and broaden their tax base.
The main modality used by the Financing for Development Office (FfDO) to advance its work in this area has been a Development Account project, undertaken jointly with the Inter-American Center of Tax Administrations, aimed at strengthening the capacity of national tax administrations (NTAs) in developing countries in Latin America to measure tax transaction costs (TTCs) in small and medium enterprises.
Transfer pricing refers to the mechanism by which cross-border intra-group transactions are priced. In itself, it is a normal incident of multi-national enterprise (MNE) operations – for example, it allows MNE to determine which parts of the group are profit- or loss-making.
Improving municipal asset management will help municipalities meet a required level of basic services, in the most cost-effective manner for present and future generations. This objective is accomplished through enhanced life-cycle asset management and portfolio asset management. Life-cycle asset management ensures that financial decisions are made based on the lowest long-term cost rather than on short-term savings. Portfolio management maximizes the entire value of the portfolio of assets rather than individual or single groups of assets.