Capacity Development Tools

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…