Publications
United Nations Model Double Taxation Convention between Developed and Developing Countries-2017
The growth of investment flows between countries depends to a large extent on the prevailing investment climate. The prevention or elimination of international double taxation in respect of the same income substantially contributes to such a climate. The United Nations Model Double Taxation Convention between Developed and Developing Countries (the UN Model) favors avoiding double ...
Read more >>Design and Assessment of Tax Incentives in Developing Countries
This publication comprises three Parts. Part I deals with the theoretical background of tax incentives and includes two Chapters. Chapter I offers an overview of key concepts and issues regarding tax incentives and their use to attract investment. Chapter II examines the benefits and costs of using tax incentives and presents important considerations for designing, ...
Read more >>Diseño y Evaluación de Incentivos Tributarios en Países en Desarrollo
Esta publicación comprende tres partes. La Parte I trata de los antecedentes teóricos de los incentivos fiscales y está compuesta por dos capítulos. El Capítulo I ofrece una descripción general de los conceptos clave y de los problemas que pueden surgir en relación con los incentivos tributarios, así como de su uso para atraer inversiones. ...
Read more >>United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries – Second Edition
In recent years, increasing attention has been paid to the issue of tax base erosion and profit shifting (BEPS), which refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations, with the effect of reducing tax revenues available to governments for investment in ...
Read more >>Implementing the Addis Ababa Action Agenda: The 2017 ECOSOC Forum on Financing for Development Follow-up
The Second Economic and Social Council (ECOSOC) forum on financing for development follow-up (FfD forum) was held from 22 to 25 May 2017 in New York. The forum’s extensive programme included: a ministerial segment featuring the special high-level meeting with the Bretton Woods institutions, the World Trade Organization (WTO) and the United Nations Conference on ...
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Recent Documents
Summary by the President of the General Assembly of the High-level Dialogue on Financing for Development (A/74/559) – 21 November 2019- Report of the Secretary-General on “Follow-up to and implementation of the outcomes of the International Conferences on Financing for Development” (A/74/260) – 30 July 2019
- Report of the Secretary-General on “International financial system and development” (A/74/168) – 15 July 2019