BEPS: Proposed General Anti-avoidance Rule Commentary for a New Article (E/C.18/2017/CRP.12)
Type
Official status
Departamento de Asuntos Económicos y Sociales Financiación
8.7.1
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- Domestic public resources
- Domestic revenue mobilization and taxation
- Tax policy effectiveness, transparency and administration
- Illicit financial flows
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- 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
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- Encouraging quality direct investments
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- Encouraging philanthropic engagement that is transparent and accountable
- Incentivizing investment in underfunded areas, including clean and affordable energy
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- Ending hunger and malnutrition
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