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Documents and Publications

Total documents: 1071
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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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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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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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2020 DCF Survey Study: Note for Local and Regional Governments on key findings and proposals for action