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Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Minority view on a definition of “beneficial ownership”

Submitted by Silvia Yiu on 08/10/2020

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Revised Guidelines on the Tax Treatment of Government-to-Government Aid Projects Note by the Subcommittee on the Tax treatment of ODA Projects

Submitted by Silvia Yiu on 08/10/2020

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Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries

Submitted by Silvia Yiu on 07/10/2020

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Recommendation on the Public Disclosure of Provisions Concerning the Tax Treatment of Government-to-Government Aid Projects

Submitted by Silvia Yiu on 07/10/2020

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Chapter 2 on Approaches to Avoiding Disputes of the Handbook on Avoidance and Resolution of Tax Disputes

Submitted by Silvia Yiu on 07/10/2020

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Protecting the Tax Base of Developing Countries against Base-eroding Payments: Rent and Royalties

Submitted by Anonymous (not verified) on 30/09/2020

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Protecting the Tax Base of Developing Countries against Base-eroding Payments: Interest and Other Financing Expenses

Submitted by Anonymous (not verified) on 30/09/2020

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Protecting the Tax Base of Developing Countries against Base Erosion: Income from Services

Submitted by Anonymous (not verified) on 30/09/2020

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United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries

Submitted by Anonymous (not verified) on 30/09/2020

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United Nations Practical Portfolio. Protecting the Tax Base of Developing Countries through the use of General Anti-avoidance Rules

Submitted by Anonymous (not verified) on 30/09/2020

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