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Protecting the Tax Base of Developing Countries against Base-eroding Payments: Interest and Other Financing Expenses

  • Read more about Protecting the Tax Base of Developing Countries against Base-eroding Payments: Interest and Other Financing Expenses

Protecting the Tax Base of Developing Countries against Base Erosion: Income from Services

  • Read more about Protecting the Tax Base of Developing Countries against Base Erosion: Income from Services

United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries

  • Read more about United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries

United Nations Practical Portfolio. Protecting the Tax Base of Developing Countries through the use of General Anti-avoidance Rules

  • Read more about United Nations Practical Portfolio. Protecting the Tax Base of Developing Countries through the use of General Anti-avoidance Rules

2020 DCF Survey Study: Note for Local and Regional Governments on key findings and proposals for action

  • Read more about 2020 DCF Survey Study: Note for Local and Regional Governments on key findings and proposals for action

2020 DCF Survey Study: Note for Parliaments on key findings and proposals for action

  • Read more about 2020 DCF Survey Study: Note for Parliaments on key findings and proposals for action

GISD Call to Action for COVID-19 Bond Issuance

  • Read more about GISD Call to Action for COVID-19 Bond Issuance

GISD members call for COVID-19 bonds issuance

  • Read more about GISD members call for COVID-19 bonds issuance

In a joint call to action, leaders of prominent businesses and financial institutions encourage companies and governments to issue innovative social bonds to address the COVID-19 pandemic. Funds raised through these bonds would be used for the immediate response to COVID-19 and to support a sustainable recovery.

Discussion Draft - Inclusion of software payments in the definition of royalties

  • Read more about Discussion Draft - Inclusion of software payments in the definition of royalties

Outcome from Subcommittee Meeting on the Tax Consequences of the Digitalization of the Economy

  • Read more about Outcome from Subcommittee Meeting on the Tax Consequences of the Digitalization of the Economy

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