Chapter 2 (Approaches to Avoiding Disputes) of the Handbook on Avoidance and Resolution of Tax Disputes (E/C.18/2020/CRP1)
Type
Official status
Department of Economic and Social Affairs Financing for Sustainable Development
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- Domestic public resources
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- Illicit financial flows
- Return of stolen assets
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- International tax cooperation: Combatting money laundering/terrorist financing
- International tax cooperation: Tax treaties, voluntary agreements and tax incentives
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- National control mechanisms, transparency, non-discrimination and procurement
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- 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
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- Country allocation, levels of concessionality and graduation issues
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- Multilateral development banks
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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
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- Trade and the sustainable development goals
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- Development at the local level & the domestic enabling environment for trade
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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
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- Additional mechanisms, including involving private creditors
- Legislative efforts to address non-cooperative minority creditors
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- Addressing systemic issues
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- 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
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