Revised Commentary on Existing Article 5 - Permanent Establishment
Type
Official status
Département des affaires économiques et sociales Financement
- Accueil
- À propos de
- FFD4
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Int'l Tax Cooperation
- UN Framework Convention on Tax
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Comité fiscal
- Accueil Comité fiscal
- À propos de
- Sessions du Comité
- Subcommittees
- Documents
- Publications
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Domaines thématiques
- Base Erosion and Profit Shifting
- Renforcement des capacités
- Prévention et règlement des différends
- Fiscalité environnementale
- Imposition des industries extractives
- Négociation de conventions fiscales bilatérales
- Conséquences fiscales de l’économie numérique
- Conventions fiscales, accords de commerce et d’investissement
- Fiscalité et ODD
- Imposition des projets de développement officiels
- Prix de transfert
- UN Model Convention
- Autre
- Fonds d’affectation spéciale pour la fiscalité
- ECOSOC Special Meeting on International Cooperation in Tax Matters
- Secretary General's Tax Report 2023
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Notre action
- 4th International Conference on Financing for Development
- General Assembly 2nd Committee
- Forum sur le financement du développement
- Forum pour la coopération en matière de développement
- ECOSOC Special Meeting on International Cooperation in Tax Matters
- UN Framework Convention on Tax
- High-Level Dialogue on Financing for Development
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Analysis
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IATF
- Home
- About
- Reports
- Themes
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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
- Fossil fuel subsidies
- Extractives and resources sector
- National development banks
- Subnational urban development/planning, subnational financing
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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
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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
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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
- 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
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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
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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
- 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
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Domestic public resources
- Data
- News
- Secretary General Policy Briefs
- DESA Policy Briefs
- DESA Working Paper Series
- Global Investors for Sustainable Development Alliance
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IATF
- Engagement
- Accueil
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