This paper is prepared by the International Bureau for Fiscal Documentation (IBFD) at the request of the UN Department of Economic and Social Affairs as an analytical input to the Report of the Secretary-General on the “Promotion of Inclusive and effective international tax cooperation at the United Nations” (A/78/235), which was submitted in response to General Assembly resolution 77/244. The IBFD paper does not necessarily reflect the views of the United Nations.
Input paper by the International Bureau for Fiscal Documentation (IBFD)