Article 12B of the UN Model Tax Convention, as agreed by the Committee at its 22nd Session (subject to final editing)
Type
Official status
Department of Economic and Social Affairs Financing for Sustainable Development
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Int'l Tax Cooperation
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Thematic Areas
- Base Erosion and Profit Shifting
- Capacity Building
- Dispute Avoidance and Resolution
- Environmental Taxation
- Extractive Industries Taxation
- Negotiating Bilateral Tax Treaties
- Tax Consequences of Digitalized Economy
- Tax, Trade and Investment Treaties
- Taxation and the SDGs
- Taxation of Government-to-Government Aid Projects
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Analysis
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Financing for Sustainable Development Reports by the IATF on FFD
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Action Areas
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Domestic public resources
- Domestic revenue mobilization and taxation
- Tax policy effectiveness, transparency and administration
- Illicit financial flows
- Return of stolen assets
- International tax cooperation: International efforts to Combating tax avoidance and evasion
- International tax cooperation: Combatting money laundering/terrorist financing
- International tax cooperation: Tax treaties, voluntary agreements and tax incentives
- International tax cooperation: Capacity building
- National control mechanisms, transparency, non-discrimination and procurement
- Fossil fuel subsidies
- Extractives and resources sector
- National development banks
- Subnational urban development/planning, subnational financing
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Domestic and international private business and finance
- The investment climate and business environment
- Achieving financial inclusion
- Facilitating the flow of remittances
- Developing domestic capital markets
- Encouraging quality direct investments
- Sustainable investing and private sector efforts and initiatives on environmental, social and governance (ESG) factors
- Encouraging philanthropic engagement that is transparent and accountable
- Incentivizing investment in underfunded areas, including clean and affordable energy
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International development cooperation
- Climate finance, disaster risk and environmental resilience
- Country allocation, levels of concessionality and graduation issues
- Development effectiveness
- Humanitarian finance and peacebuilding
- Innovative development finance
- International cooperation and capacity building
- Multilateral development banks
- Official development assistance
- Other official flows and catalysing additional resources
- Partnerships in education
- Partnerships in health
- South-South and triangular cooperation
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International trade as an engine for development
- Special and differential treatment/least developed countries
- Agriculture and fisheries
- Access to affordable medicines
- Progress on implementation of the Bali and Nairobi outcomes
- Trade negotiations, WTO accessions, trade policy reviews and trade monitoring reports
- Trade and the sustainable development goals
- Trade Finance
- Aid for Trade
- Trade facilitation
- Development at the local level & the domestic enabling environment for trade
- Coherence among bilateral and regional trade and investment agreements
- Trade and investment agreements
- Gender/women as producers and traders
- The role of the United Nations Conference on Trade and Development
- United Nations Commission on International Trade Law
- Illegal wildlife trade/fishing/logging/mining
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Debt and debt sustainability
- Maintaining debt sustainability and improving debt sustainability assessments
- Improving public debt management
- Towards responsible borrowing and lending
- Innovative instruments for managing debt burdens
- Improving debt data and reporting
- Debt crisis resolution: Actions by official creditors
- Additional mechanisms, including involving private creditors
- Legislative efforts to address non-cooperative minority creditors
- Strengthening national legislation to address domestic sovereign debt
- Addressing systemic issues
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Science, technology, innovation and capacity-building
- Promoting information and communication technology, access to technology for all and social innovation
- Developing national policy frameworks for science, technology and innovation
- Creating a more enabling environment for science, technology and innovation
- National level institutions and mechanisms to strengthen science, technology and innovation
- International level institutions and mechanisms to strengthen science, technology and innovation
- Technology transfer
- Actions within the United Nations or by the United Nations system
- Capacity building
- New technologies and financing for development
- Data, monitoring and follow-up
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Cross-cutting issues
- Delivering social protection and essential public services
- Ending hunger and malnutrition
- Closing the infrastructure gap
- Promoting inclusive and sustainable industrialization
- Generating full and productive employment for all
- Protecting ecosystems
- Promoting peaceful and inclusive societies
- Gender equality and women's empowerment
- Investing in children and youth
- Addressing the diverse needs and challenges faced by countries in special situations
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Domestic public resources
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Financing for Sustainable Development Reports by the IATF on FFD
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