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Documents and Publications

Total documents: 1071
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Note by the Secretariat on “Enhancing the effectiveness of external support in building tax capacity in developing countries” (E/C.18/2016/2)
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Report on the twelfth and thirteenth sessions of the Committee of Experts on International Cooperation in Tax Matters (E/2016/45-E/C.18/2016/7)
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Capacity-building - presentation to the 13th session of the Tax Committee
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Article 8 (Shipping, inland waterways transport and air transport): The meaning and coverage of the term “profits from the operation of ships or aircraft in international traffic”
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Guidance Note on Permanent Establishments Issues for the Extractive Industries
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Article 22 (Limitation on Benefits) 2016 U.S. Model Treaty—An Overview
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Environmental Reform of Energy Prices in Developing Countries
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Carbon Tax – a Good Idea for Developing Countries?
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Update of the Transfer Pricing Manual – Report on editorial process
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Transfer Pricing Manual (editing): D.5. South Africa – Country Perspective