This project will contribute to strengthened capacity of developing countries to identify and address the vulnerabilities to aggressive tax avoidance that produce the greatest risks based on the country’s economic circumstances, which would be demonstrated by the application by each country of a risk assessment tool to identify its most significant risks from aggressive tax avoidance. Second, the project will assist each country in developing a customized action plan to address those risks. Third, the project will provide technical assistance to each target country to support implementation of the action plan.This project will complement recent UN projects that have focused on various aspects of IFFs, including measurement, reporting, data and statistical capacity. It will do so through close engagement with the target countries to identify the specific tax avoidance structures used by MNEs in those target countries and then assisting them, including through technical assistance, in addressing the related vulnerabilities in their tax policy and administration.Accordingly, the project will also promote sustainable development by helping to reduce risk and build resilience and preparedness to deal with aggressive tax avoidance from MNEs in developing countries facing different geographic and economic circumstances. The target countries will encompass a range of industries and engage with multiple trading partners so that the experience, materials and tools developed during this project will respond to the different challenges faced by a broad range of developing countries.The project will be implemented by UNDESA/FSDO. In planning, implementing and learning from project activities, UNDESA/FSDO will closely collaborate with ECA, ECLAC, ESCAP, UNCTAD and UNSD, as well as the Resident Coordinator Offices.

Integrated national financing frameworks (INFFs) can help countries design and deliver financing solutions that can support the achievement of national sustainable development objectives, and a sustainable recovery. Since INFFs were first introduced as part of the Addis Ababa Action Agenda, interest in them has grown steadily. The international community has responded by developing tools and providing funding for national reform efforts.  In the last two years, the Inter-agency Task Force on Financing for Development (IATF), led by the United Nations Department of Economic and Social Affairs (UNDESA), has published a series of guidance materials to support INFF implementation. Governments in over 80 countries are working with UN Country Teams, UNDP and other UN system agencies to implement INFFs. The COVID-19 pandemic and its economic fallout have further heightened interest in INFFs, with several countries adopting them in support of recovery plans. With a view to complementing the implementation support provided by partners, UNDESA is proposing a targeted support program for sustainable development and SDG Financing in 4 Small Island Developing States (SIDS), as part of the DESA-led Financing for SIDS (FINS Initiative). DESA’s work is complementary to UNDP country support, providing high caliber integrated experts who work in country, as well as tailored mentoring support and training at the regional and global level. This in-depth support both addresses the special needs of SIDS and will serve as a basis for refining and developing global analytical work. The SIDS work will thus be levered to support implementation of INFFs across a wide group of countries. INFFs can help SIDS develop effective and comprehensive frameworks for financing sustainable development and the SDGs at the country level, by considering all types of finance (i.e., public, private, domestic, and international) in a risk-informed manner. Initially, three African SIDS (Guinea Bissau, Mauritius, and Seychelles) expressed interest in receiving support on financing for sustainable development under the DESAled FINS initiative. To obtain support under the project, the government entity in charge of overseeing and coordinating the design of the financing strategy and its alignment with the country’s national development priorities (most usually the Ministry of Finance), in coordination with other relevant core Ministries as appropriate, must send a formal request for support to UNDESA through the UN Resident Coordinator Offices (UNRCOs).  As of August 2022, Mauritius and Seychelles have sent formal requests of support for the development of an integrated national financing strategy to UNDESA. This was the product of substantive exchanges with country officials that were facilitated by the UNRCO, UN country teams (UNCTs) and benefitted from engagement with other development partners such as UNDP.  Country selection for the project is a continuing process and conversations are well underway with other SIDS with similar levels of interest and political backing for INFF operationalization, such as the Dominican Republic and Vanuatu. 

The project aims to support developing countries in protecting and broadening their tax base by strengthening the capacity of their National Tax Administrations and Ministries of Finance to effectively negotiate, implement and administer double tax treaties, as well as by strengthening their capacity to identify, assess and implement the most suitable instruments to protect and broaden their tax base. This will help improve the investment climate and combat tax evasion, and thus increase tax revenues for investment in sustainable development.Within the context of current activities and ongoing international efforts, FfDO aims to provide continuity to the work already carried out and, at the same time, respond to the specific demands of developing countries for assistance in addressing issues related to international tax cooperation, in particular with respect to base erosion and profit shifting. The project will cover the translation into French of materials and publications developed by FfDO (available free of charge to tax officials from developing countries), including the Online Primer on Double Tax Treaties, the Online Primer on Transfer Pricing and the updated revision of the United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, to ensure their wider accessibility to tax officials from Francophone countries, especially in Sub-Saharan Africa. Building on these materials, as well as through the development of ad-hoc resources, FfDO will deliver three capacity development workshops under this project, aimed to provide tax officials from developing countries with a wide range of tools to address their capacity development gaps in the area of international tax cooperation and protection of the tax base. In the area of double tax treaties, FfDO will continue cooperating with the Organisation for Economic Co-operation and Development (OECD) to hold the 3rd UN-OECD Workshop on the Negotiation of Double Tax Treaties, a practical seminar with the purpose of providing participants with first-hand experience on the negotiation of bilateral tax treaties, as well as knowledge about problems commonly encountered in interpreting and applying them. This event will be followed by a UN Workshop on the Administration of Double Tax Treaties for Developing Countries, more specifically aimed at strengthening capacity in implementing the provisions contained in double tax treaties, with the ultimate goal to prevent the erosion of the tax base of developing countries due to the inefficient administration of tax treaties. To provide practical guidance on how to identify and assess the most suitable instruments to protect and broaden the tax base of developing countries, FfDO will then deliver a UN Workshop on Base Erosion and Profit Shifting for Developing Countries. This capacity development event will analyse a range of specific topics related to base erosion that are of particular relevance to developing countries, including the taxation of services, base-eroding payments of interest, royalties and other rents, general anti-avoidance rules, and the taxation of the extractive industries.

The project aims at protecting and broadening the tax base of developing countries in Africa by strengthening the capacity of their National Tax Administrations (NTAs) and Ministries of Finance (MoFs) to effectively apply double tax treaties, drawing on the United Nations Model Double Taxation Convention between Developed and Developing Countries (UN Model). This will help improve the investment climate and combat tax evasion, and thus increase tax revenues for investment in sustainable development. During the first phase of the project, a group of international tax experts will produce a draft of an updated and expanded revision of the United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries (the Handbook), drawing on the latest experiences and pressing concerns of developing countries on tax base protection issues, as expressed by representatives of NTAs and MoFs in recently held meetings and workshops organized by FfDO. To operationalize the guidance contained in the Handbook and make it accessible to a broader audience of stakeholders in developing countries, the experts will complement the revised Handbook with hands-on toolkits, called Practical Portfolios, on relevant tax base protection topics. Feedback and inputs on the revision and expansion of the Handbook, as well as on the Practical Portfolios, will be sought through the capacity development Workshop on Double Tax Treaties and Base Eroding Payments for Developing Countries. This activity will take place in Nairobi in the first quarter of 2017 and benefit from additional sources of UN funding (including through the United Nations Development Account project No. 1415A). The workshop will aim at increasing awareness and understanding of the UN Model among tax officials in NTAs and MoFs of developing countries in Sub-Saharan Africa, and offer an ideal opportunity to discuss relevant BEPS-related issues covered in the Handbook and in the Practical Portfolios.
A second Workshop on Practical Issues in Protecting the Tax Base of Developing Countries will take place in Addis Ababa in the third quarter of 2017, with a view to further strengthen the capacity of NTAs and MoFs officials from Sub-Saharan African countries. The final updated edition of the Handbook and the Practical Portfolios will be officially launched on the occasion of this workshop.

The proposed project will enhance the resilience, accessibility, and sustainability of infrastructure assets in developing countries along the Belt and Road Initiative and in support of the 2030 Agenda. The main challenge it seeks to address is the lack of sustained and systematic strategies, policies and actions at the national and local government levels to ensure that infrastructure assets support inclusive, affordable and sustainable essential public services over their entire lifespan. It will train local and central government officials in beneficiary countries in designing, implementing, monitoring, and reviewing forward-looking, risk-informed, and data-driven infrastructure asset management strategies, policies, and action plans in support of essential public services that leave no one behind.  It also aims to build capacity at the level of central governments on how to design and implement an improved national policy, regulatory and legislative framework to support infrastructure asset management at the national and local levels. The key stakeholders include central government ministries (finance, municipal government, urban development), municipal development banks, local government officials (elected and administrative) as well as civil society and the private sector. UNDESA is the main implementation entity with UNOPS and UNCDF as co-implementing partners. UNDESA will also consult and engage with relevant UNCTs, UNDP, UN Habitat, and regional economic commissions in the implementation of the project activities.

This project provided technical assistance to four least developed countries (LDCs), Bangladesh, Ethiopia, Lao PDR and Tanzania, on different aspects of their efforts to integrate the 2030 Agenda into national development plans and strategies. The work focused on areas that many countries have identified as a priority for technical assistance in their Voluntary National Reviews (VNRs): policy coherence and inclusiveness (including aspects such as modeling, institutional arrangements and stakeholder engagement); financing of national development priorities; and data and monitoring.
The assistance was tailored to the specific needs and demands of each country. In addition to delivering the technical assistance itself, the project piloted an approach to DESA interdivisional work in close cooperation with the Resident Coordinator’s Office (RCO) of each country.

The proposed project aims to address the lack of systematic and long-term asset management at the municipal level in the four least developed countries (LDCs). The ultimate objective of improving municipal asset management is to help municipalities meet a required level of basic services, in the most cost-effective manner, through the management of physical assets (land, buildings, infrastructure) for present and future customers. This objective is accomplished through enhanced lifecycle asset management and portfolio asset management. Lifecycle asset management encompasses all practices associated with physical infrastructure and property so that decisions are made based on the lowest long-term cost rather than short-term savings. Portfolio management involves managing groups of assets to maximize value and investment for the entire portfolio of assets rather than individual or single groups of assets. The project will follow a four-pronged strategy, consisting of (i) helping target countries assess the needs of their municipalities in asset management by training central government officials in the application of a diagnostic tool to review municipal assets in a holistic and integrated way and identifying critical areas for improvements; (ii) training municipal officials in the formulation and implementation of customized asset management action plans (AMAPs) that can be effectively linked to a medium-term budget and a long-term sustainable development strategy; (iii) increasing the dialogue among different stakeholders, in particular between central government agencies and municipal authorities to better understand the impact of existing policies, laws and regulations on municipal asset management and explore areas of reform and improvement; and (iv) sharing lessons learned and general policy recommendations with other LDCs. Accordingly, the project should result in the creation and implementation of AMAPs in the target countries in support of sustainable development, as well as a comprehensive publication of policy lessons that provides general guidance to other municipal governments in LDCs. Municipal governments in target countries (no more than 3 per country) will be chosen in consultation with the cooperating entities and national governments to ensure the project can leverage existing work of partner agencies and fits well into national sustainable development strategies. To make sure the proposed AMAPs will be implemented and lead to concrete actions on the ground, specific attention will be paid to ensuring that the sequencing of recommended actions is tailored to the municipal context; existing skills and technologies are considered and municipal ownership is ensured.

Five years after the adoption of the 2030 and Addis Agendas, mobilization of sufficient finance remains a critical challenge in most countries. The COVID-19 pandemic has further undermined fiscal and external balances, threatening countries’ prospects for timely achievement of the Sustainable Development Goals (SDGs). Integrated national financing frameworks (INFFs), a planning and delivery framework to help countries finance sustainable development and the SDGs, can be a valuable tool in helping to formulate a comprehensive strategy for recovery – one that is aligned with the SDGs, the Paris Agreement, and that is sustainably financed. The Inter-agency Task Force on Financing for Development (IATF) set out key features and steps to operationalize the INFFs for the SDGs in the 2019 Financing for Sustainable Development Report (FSDR). INFFs are a tool for governments to (i) align financing policies with national sustainable development priorities, and (ii) strengthen the links between planning processes (such as National Sustainable Development Strategies or national development plans) and financing policies. INFFs can also help Governments bring together and better utilize the wide range of support measures on SDG financing provided by the international community. Ultimately, they can help them raise resources to implement national development plans and finance the SDGs. The project brings together existing capacity and policy support for SDG financing by implementing entities in an integrated offer to target countries. The project addresses capacity gaps identified by target countries in one or more of the four building blocks spelled out in the 2019 FSDR, namely,  to provide support in the assessment and diagnostics phase, e.g. on costing of priorities in national strategies, in the formulation of a financing strategy, in monitoring and review mechanisms, and/ or governance arrangements. The project puts a substantive focus on two elements of a financing strategy in particular, in line with country priorities, and with a view to building back better: mobilizing financing for productive investments in recovery and the SDGs (such as SME or infrastructure financing, sustainable financial sector development, and the role of national and regional development banks); and aligning public financing policies and mechanisms with the SDGs and climate action (such as SDG budgeting, taxation and environmental finance). It will also create spaces for peer learning, making use of existing platforms at the regional level. Success would be demonstrated by identification and implementation of financing policy initiatives and mechanisms to finance the SDGs in selected countries.

The project seeks to strengthen the capacity of NTAs and MoFs in developing countries in Latin America and the Caribbean, and in Africa to negotiate and apply double tax treaties, drawing on the UN Model, and to formulate inputs into the policy making processes influencing the way double tax treaties are negotiated and re-negotiated to the benefit of developing countries. The main focus of the first phase of the project will be the delivery of the UN Course on Double Tax Treaties with a view to increasing awareness and understanding of the UN Model among MoF and NTA officials of broad number of developing countries in the two regions. During the second phase of the project, tax treaty negotiators will strengthen their negotiating skills and techniques enabling them to conclude treaties, which would be beneficial to both treaty partners, through participation in the UN-OECD Practical Workshop on Negotiation of Tax Treaties. Administrators of tax treaties in 4 pilot countries will be assisted, through national seminars and follow-up country missions, with a view to implementing the necessary policy changes in order to enable a more effective application of double-tax treaties and thereby to improve the investment climate in the country. The third phase of the project will focus on institutionalizing this capacity development programme in the regions with the view of passing the ownership of the relevant knowledge and tools, as well as the administration of the programme to regional experts and regional tax organizations.