Revised Commentary on Existing Article 5 - Permanent Establishment
Type
Official status
Departamento de Asuntos Económicos y Sociales Financiación
8.7.1
- Inicio
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- FFD4
- Int'l Tax Cooperation
- Comité en cuestiones de tributación
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- Sesiones del comité
- Subcommittees
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- Áreas temáticas
- Base Erosion and Profit Shifting
- Creación de capacidades
- Prevención y resolución de controversias
- Tributación ambiental
- Tributación de las industrias extractivas
- Negociación de los tratados fiscales bilaterales
- Consecuencias fiscales de la economía digitalizada
- Tratados sobre fiscalidad, comercio e inversiones
- La fiscalidad y los ODS
- Fiscalidad de los proyectos oficiales de desarrollo
- Precios de transferencia
- UN Model Convention
- Otros
- Fondos fiduciarios fiscales
- Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation
- Secretary General's Tax Report 2023
- ECOSOC Special Meeting on International Cooperation in Tax Matters
- Comité en cuestiones de tributación
- Qué hacemos
- 4th International Conference on Financing for Development
- Foro sobre la financiación para el desarrollo
- Foro sobre Cooperación para el Desarrollo
- ECOSOC Special Meeting on International Cooperation in Tax Matters
- Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation
- High-Level Dialogue on Financing for Development
- Analysis
- IATF
- Home
- About
- Reports
- Themes
- Action Areas
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- Global partnership
- Domestic public resources
- Data
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- Secretary General Policy Briefs
- DESA Policy Briefs
- DESA Working Paper Series
- Global Investors for Sustainable Development Alliance
- IATF
- Engagement
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