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Documents and Publications
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Discussion Draft - Tax Treaty Treatment of Collective Investment Vehicles, Pension Funds and REITs
Year: 2020
Topic: Tax Cooperation
Type: Other
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
Year: 2020
Topic: Tax Cooperation
Type: Other
Draft Chapter 1 (Introduction and Overview) of the Handbook on Avoidance and Resolution of Tax Disputes
Year: 2020
Topic: Tax Cooperation
Type: Other
IMF Staff Comments on Proposed UN Article 12B of the UN Model Tax Convention (Automated Digital Services)
Year: 2020
Topic: Tax Cooperation
Type: Other
Outcome of the 2020 ECOSOC Forum on Financing for Development Follow-up
Year: 2020
Topic: Tax Cooperation, Domestic Public Resources, Domestic and International Private Business and Finance, International Development Cooperation, International Trade as an Engine for Development, Debt and Debt Sustainability, Addressing Systemic Issues, Cross-cutting Issues
Type: Outcome document
Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Suggested technical changes to be included in the 2021 Update (E/C.18/2020/CRP12)
Year: 2020
Topic: Tax Cooperation, Domestic Public Resources
Type: Other
Comments by Rajat Bansal (Committee Member) - E/C.18/2020/CRP12
Year: 2020
Topic: Tax Cooperation
Type: Other
Discussion Draft: Guidelines on the Tax Treatment of Government to Government Aid Projects
Year: 2020
Topic: Tax Cooperation
Type: Other
Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Inclusion of software payments in the definition of royalties
Year: 2020
Topic: Tax Cooperation
Type: Other
Presentation on Transfer Pricing Manual Update - 21st Session UN Tax Committee
Year: 2020
Topic: Tax Cooperation
Type: Other
ECOSOC FfD 2023 Follow Up Report- advance unedited, corrected (E-FFDF-2023-L.1)
Year: 2020
Topic: Domestic and International Private Business and Finance, Debt and Debt Sustainability, Addressing Systemic Issues, Science, technology, innovation and capacity-building, Cross-cutting Issues
Type: Report
Chapter 2 (Approaches to Avoiding Disputes) of the Handbook on Avoidance and Resolution of Tax Disputes (E/C.18/2020/CRP1)
Year: 2020
Topic: Tax Cooperation, Domestic Public Resources
Type: Other