Capacity Development Tools

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…

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…

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…

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…

This report is a step towards better understanding of country practices and difficulties and challenges in maintaining the civil registration system and in collecting and compiling vital statistics. The report can help countries
in the African region to share experiences while in the process of improving their civil registration and vital statistics system, particularly in the context of the Africa Programme on Accelerated Improvement of Civil Registration and Vital Statistics and the Conferences of African Ministers Responsible for Civil Registration.

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

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…

UNSD, in collaboration with the Expert Group on Environment Statistics, has developed the Environment Statistics Self-Assessment Tool (ESSAT) in support of the FDES 2013. The purpose of the ESSAT is to assist countries in both developing their environment statistics programmes and collecting their own data on the environment, and to assess the state of environment statistics and the needs for their development at the national level consistent with the scope of the FDES 2013.

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.

The Basic Set of Environment Statistics is a comprehensive, but not exhaustive, set of statistics designed to support countries developing national environment statistics programmes by helping them make decisions on priorities for statistical development. It is embedded in the FDES 2013 and consists of 458 individual statistics organized into the structure of the FDES (components, sub-components and topics). The Basic Set is divided into three tiers, based on the level of relevance, availability and methodological development of the statistics.