Chapter 5 (MAP Arbitration) of the Handbook on Avoidance and Resolution of Tax Disputes (E/C.18/2020/CRP2)
Type
Official status
Department of Economic and Social Affairs Financing for Sustainable Development
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- Domestic public resources
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- International tax cooperation: Combatting money laundering/terrorist financing
- International tax cooperation: Tax treaties, voluntary agreements and tax incentives
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- Country allocation, levels of concessionality and graduation issues
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- International trade as an engine for development
- Special and differential treatment/least developed countries
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- Trade negotiations, WTO accessions, trade policy reviews and trade monitoring reports
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- Additional mechanisms, including involving private creditors
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- International level institutions and mechanisms to strengthen science, technology and innovation
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- Cross-cutting issues
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- Ending hunger and malnutrition
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