Capacity Development Tools

Gradjet helps government officials in least developed countries (LDCs) understand what it means to leave the LDC category and to plot a course for future action. It’s also aimed at the wider development community and anyone else interested in LDC graduation. Tailored to each country, showing what graduation means in context, the site shows what happens before, during and after leaving the category, with contacts, information and suggestions about what to do at each stage.

The updated version of the Manual, developed by the UN Tax Committee, aims to address the requests and comments of representatives from developing countries, taking into consideration the outputs of the G20/OECD BEPS Project, including providing revised guidance relevant transfer pricing issues and new guidelines on relevant related topics, such as intra-group services and the treatment of intangibles. The first version of the Manual has already been of great assistance in helping developing countries to counter profit shifting, which deprives them of substantial revenues to finance their…

Effective tax systems are critical to mobilizing domestic resources for investment in sustainable development. This publication addresses several issues which are of particular importance and relevance to developing countries in protecting and broadening their tax base, with a view to strengthening their capacity to increase tax revenue. This second edition of the Handbookhas been updated and expanded to take into account new and emerging issues and the latest international developments in this area. In recent years, increasing attention has been paid to the issue of tax base erosion and…

In order to complement and operationalize the guidelines contained in the United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries through more in-depth and hands-on practical guidance, as well as to make it accessible to a broader audience of relevant stakeholders in developing countries, the Financing for Development Office developed a series of United Nations Practical Portfolios on Protecting the Tax Base of Developing Countries (Practical Portfolios). These practical materials are intended to assist tax officials in developing countries to…

The International Recommendations for Tourism Statistics 2008 Compilation Guide is a companion document to the International Recommendations for Tourism Statistics (IRTS 2008). The primary purpose of this Compilation Guide is to provide further clarifications and practical guidance for using sources and methods to compile statistics on tourism. It is designed to support the production of a high quality set of basic data and indicators in each country, and to strengthen the international comparability of tourism statistics. The Compilation Guide was prepared by national compilers of tourism…

This Manual, developed by the UN Tax Committee, is a compact training tool for beginners with limited experience in tax treaty negotiation. It seeks to provide practical guidance to tax treaty negotiators in developing countries, in particular those who negotiate based on the United Nations Model Double Taxation Convention between Developed and Developing Countries. It deals with all the basic aspects of tax treaty negotiation, both from the practical and the substantive point of view, and it is focused on the realities and stages of capacity development of developing countries.

A Toolkit on Disability is designed for the African context and aims to: Provide practical tools on various disability-related issues to government officials, members of parliament, civil and public servants at all levels, disabled persons organizations (DPOs) and all those with an interest in the inclusion of persons with disabilities in society and development; Support the implementation of the UN Convention on the Rights of Persons with Disabilities (UNCRPD) and disability-inclusive development; Offer examples of good practices from many countries in the African region. The Toolkit is…

The World Youth Report on Youth Civic Engagement provides policy analysis and recommendations on how to enhance youth engagement in political, economic and community life

Cost benefit analysis tool for identifying institutional capacity building priorities in LDCs: an application to Uganda

The Handbook provides guidance on planning, organisation and administration of a population and housing census. It also describes in details the pre-enumeration operations, the field enumeration, data processing, census products, dissemination and utilisation of census data, as well as evaluation, documentation and archiving.