Financing for Sustainable Development Office

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Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Proposed changes to the Commentary on Article 5 (Permanent Establishment)

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Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Collective Investment Vehicles, Pension funds and REITs

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Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Minority view dealing with the application of Art. 13(5) to transparent entities

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Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Minority view on a definition of “beneficial ownership”

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Revised Guidelines on the Tax Treatment of Government-to-Government Aid Projects Note by the Subcommittee on the Tax treatment of ODA Projects

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Multilateralism and unilateralism: How should countries tax international players?

Presentation by Mr. Navid Hanif at Tax Cooperation meeting

Video

Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries

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Recommendation on the Public Disclosure of Provisions Concerning the Tax Treatment of Government-to-Government Aid Projects

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Chapter 2 on Approaches to Avoiding Disputes of the Handbook on Avoidance and Resolution of Tax Disputes

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Protecting the Tax Base of Developing Countries against Base-eroding Payments: Rent and Royalties

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