Watch Now: Why is the UN Tax Committee Globally Recognized in International Tax? (Video) скачать в хорошем качестве

Watch Now: Why is the UN Tax Committee Globally Recognized in International Tax? (Video)

This video presents the UN Tax Committee as a globally recognized body for its work in shaping norms and policies and providing practical guidance in international tax cooperation, with a special focus on developing countries. It highlights how the Committee strengthens international cooperation on domestic and international tax matters; generates practical guidance for governments, tax administrators and taxpayers; and promotes the vital role of tax and SDG-aligned fiscal policies in the efforts to recover from the COVID-19 pandemic and avert a lost decade of sustainable development. The video provides a speedy overview of the guidance products produced by the 2017-2021 membership of the UN Tax Committee: • 2021 UN Model Double Taxation Convention between Developed and Developing Countries; • 2021 UN Practical Manual on Transfer Pricing; • 2021 UN Handbook on Selected Issues for the Taxation of the Extractive Industries; • 2019 UN Manual for Negotiation of Bilateral Tax Treaties between Developed and Developing Countries; • UN Handbook on Dispute Avoidance and Resolution (new); • UN Handbook on Carbon Taxation (new); and • UN Guidelines on the Tax Treatment of Government-to-Government Aid Projects (new). It concludes by celebrating the 2017 to 2021 membership of the UN Tax Committee and its Subcommittees and the wider community actively engaged in its work, including Member States and observers from international and regional organizations, academia, civil society, and the private sector. It also commends the Norwegian Agency for Development Cooperation, NORAD, India and the European Commission for their generous support.