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Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries Chapter XX: Tax Treatment of Financial Transactions in the Extractive Industries

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Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries Chapter XX: Production Sharing Contracts

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Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries Chapter XX: Tax Treatment of Subcontractors and Service Providers

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Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries Chapter XX: Tax Incentives

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Tax consequences of the digitalized economy – issues of relevance for developing countries

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Chapter 5: Revenue Use Carbon Taxation Handbook

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Chapter 4: From Design to Administration: Practical Application of a Carbon Tax – Carbon Taxation Handbook

  • Read more about Chapter 4: From Design to Administration: Practical Application of a Carbon Tax – Carbon Taxation Handbook

Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Inclusion of software payments in the definition of royalties

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Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Technical changes proposed for the 2021 Update of the UN Model

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Update of the UN Model Double Taxation Convention between Developed and Developing Countries –Capital Gains on Offshore Indirect Transfers

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