International tax evasion and avoidance schemes, including the use of shell companies (E/C.18/2018/CRP.17)
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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Committee of Experts on International Tax Cooperation
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Thematic Areas
- Base Erosion and Profit Shifting
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- Dispute Avoidance and Resolution
- Environmental Taxation
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- Negotiating Bilateral Tax Treaties
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Intergovernmental
- 4th International Conference on Financing for Development
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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
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Domestic and international private business and finance
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- Encouraging quality direct investments
- Sustainable investing and private sector efforts and initiatives on environmental, social and governance (ESG) factors
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- 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
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- Humanitarian finance and peacebuilding
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- International cooperation and capacity building
- Multilateral development banks
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- Other official flows and catalysing additional resources
- Partnerships in education
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- 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
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- 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
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Debt and debt sustainability
- Maintaining debt sustainability and improving debt sustainability assessments
- Improving public debt management
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- 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
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Financing for Sustainable Development Reports by the IATF on FFD
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