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Documents and Publications

Total documents: 1071
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Draft GA resolution A/C.2/73/L.12 on “International financial system and development” – 18 October 2018
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Draft GA resolution A/C.2/73/L.11 on “External debt sustainability and development” – 18 October 2018
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2018 DCF Survey Study
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Protecting the Tax Base of Developing Countries against Base-eroding Payments: Rent and Royalties
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Protecting the Tax Base of Developing Countries against Base-eroding Payments: Interest and Other Financing Expenses
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Protecting the Tax Base of Developing Countries against Base Erosion: Income from Services
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Proposed changes in Article 13 (4) and (5) of the United Nations Model Double Taxation Convention between Developed and Developing Countries to prevent the granting of treaty benefits in inappropriate circumstances (E/C.18/2017/CRP.18)
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Changes to the UN Model Double Taxation Convention Dealing with the Operation of Ships and Aircraft in International Traffic (E/C.18/2017/CRP.15)
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Proposed New Article 1 Commentary (E/C.18/2017/CRP.14)
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Proposed Modifications to Article 12 (6) (E/C.18/2017/CRP.13)