The United Nations has recently released an updated edition of its Handbook on Selected Issues in Protecting the Tax Base of Developing Countries. The handbook is a result of a project, undertaken by the Financing for Development Office in the context of its Capacity Development Programme on International Tax Cooperation, aimed at strengthening the capacity of developing countries to increase their potential for domestic revenue mobilization by protecting and broadening the tax base.
According to the United Nations, the handbook is intended to assist developing countries in three important areas: a) engagement and effective participation in relevant international norm-setting and decision-making processes, including in the OECD fora; b) assessment of relevance and feasibility of different options to protect and broaden their tax base, including those proposed in the context of the OECD work on BEPS; and c) effective and sustained implementation of the most suitable options from which they would benefit
The handbook is available here.
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