UN
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The concept UN represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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UN
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The concept UN represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- UN
125 Items that share the Concept UN
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- A proposition for a multilateral carbon tax treaty
- Action on tax treatment of foreign income at session of the United Nations Fiscal Commission, April 27 to May 8, 1953
- An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice
- Are global taxes feasible?
- Are the U.N. and OECD walking together into the formulary apportionment abyss?
- Article 12B of the UN Model (2021) : a simplified solution for developing countries to tax income from the digital economy?
- BEPS and the Paris Agreement : unthinkable bonds
- Because not always B comes after A : critical reflections on the new Article 12B of the UN Model on automated digital services
- Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties
- Beyond the 2-pillar solution : a case for a global income tax and the creation of the international tax organization
- Brazil's international tax policy
- Building on the rubble of Pillar One
- Comparing proposals to tax some profit in the market country
- Contribution à l'étude du droit international fiscal actuel : le rôle des organisations internationales dans le règlement des questions d'impôts entre les divers états
- Corporate taxation and BEPS : a fair slice for developing countries?
- Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public country-by-country reporting mandatory
- Das Fremdvergleichsprinzip neu interpretiert : das "Practical Manual on Transfer Pricing for Developing Countries" der Vereinten Nationen
- De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
- Defining collective investment vehicles for tax purposes in developing countries : focus on Kenya, Mauritius, Morocco and South Africa
- Definitely not boring : the U.N. Tax Committee and OECD collide
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
- Developing an international (world) tax organisation for administering binding rulings and APAs - the way forward
- Developing countries push their case in UN TP manual
- Die deutsche Verhandlungsgrundlage für Doppelbesteuerungsabkommen und Entwicklungsländer
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- Do we need an international tax organization?
- Double taxation and the League of Nations
- El régimen fiscal del guardador de hecho surgido de la Convención Internacional de Naciones Unidas sobre los Derechos de las Personas con Discapacidad = The tax regime of the guardian of fact arising from the United Nations International Convention on the Rights of Persons with Disabilities
- Evaluating BEPS : a reconsideration of the benefits principle and proposal for UN oversight
- Financing for development : progress and prospects 2018
- Global Transfer Pricing Conference : transfer pricing developments around the world
- Have the OECD Model and the UN Model served their purpose? Are they still fit for purpose?
- Highlights of the United Nations Handbook on Carbon Taxation
- How the OECD became the world's tax leader
- Implementing OECD/G20 BEPS Package in developing countries - an assessment of priorities, experiences, challenges and needs of developing countries
- Inclusive global tax governance in the post-BEPS era
- Interacting with international and regional tax organizations
- Interagency cooperation, illicit financial flows, and sustainable development goals
- International bar association : committee on the constitutional structure of the United Nations : report
- International tax policy trends in 2018
- Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it
- La création et la répartition de la valeur en droit fiscal international
- Les entreprises multinationales en droit international
- Making the U.N. tax committee more effective for developing countries
- Multilateral treaties deposited with the Secretary-General : status as at 31 December 1995
- Multilateral treaties deposited with the Secretary-General : status as at 31 December 1996
- New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
- Overlap between Article 13(4) of OECD Model and Article 13(5) of UN Model – a treaty solution?
- Pillar two and African countries : What should their response be? The case for a regional one
- Política Fiscal Internacional Brasileira
- Preparing for a tsunami of international tax disputes
- Rapport sur la double imposition : présenté au Comité Financier par MM. Bruins, Einaudi, Seligman et Sir Josiah Stamp
- Recent developments in the workflow of the U.N. Tax Committee of Experts
- Regulating global corporate capitalism
- Report of the Intergovernmental Expert Group meeting on investment
- Report on double taxation : submitted to the Financial Committee by Professors Bruins, Einaudi, Seligman and Sir Josiah Stamp
- Reports to the Council on the work of the Committee (First to tenth sessions between 1929 and 1946)
- Rome double tax convention : the first multilateral treaty for the purpose of avoiding double taxation
- Sharing the wealth : article 82 of UNCLOS - the first global tax?
- Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal
- Smooth implementation of carbon taxation : an overview of the main proposals in the UN Handbook
- Sponsored transnational tax audits come of age
- Stamp, Seligman and the drafting of the 1923 experts' Report on Double Taxation
- Studies in the history of tax law : volume 7
- TP arbitration for developing countries: benefits and burdens
- Taking the environmental tax agenda forward : how the U.N. Committee of Experts can lead the way
- Tax Inspectors Without Borders : a practical way to contribute
- Tax and investment : UNCTAD's contribution to the BEPS debate
- Tax inspectors without borders
- Tax inspectors without borders : annual report 2020
- Tax reforms for Africa to achieve the UN sustainable development goals in the post-COVID-19 economic fallout
- Tax rules in non-tax agreements
- Tax treaty news : the United Nations : recent tax developments
- Taxation of cryptocurrencies : does the emergence of cryptoassets and virtual currencies require a multilateral tax response?
- Taxation of digitalized economy : proposed UN solution
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- The (incomplete) toolkit on offshore indirect transfers : an investor's concerns, part 2
- The 100th anniversary of international institutions and international taxation
- The 1923 Report and the international tax revolution
- The Europa world yearbook 2009
- The League of Nations' Draft Convention for the Allocation of Business Income between States - a new starting point for the attribution of profits to permanent establishments
- The OECD report on Pillar One Blueprint and Article 12B in the UN report
- The Oxford handbook of the law of the sea
- The U.N. Tax Committee, developing countries, and civil society organisations : part 1
- The U.N. Tax Committee, developing countries, and civil society organisations : part 2
- The UN - a forum for global tax issues? (part 1)
- The UN - a forum for global tax issues? (part 2)
- The UN-sponsored multilateral fast track instrument : barking up the wrong tree?
- The United Nations : a forum for global tax issues?
- The United Nations in global tax coordination : hidden history and politics
- The United Nations' recent work in international taxation
- The absence of a stable core in the international taxation regime
- The benefits of tax competition
- The concept of 'aggressive tax planning' launched by the OECD and the EU commission in the BEPS era : redefining the border between legitimate and illegitimate tax planning
- The future of the taxation of software payments : reflections on the proposal to amend Article 12 of the UN Model as discussed by the UN Tax Committee in April 2021
- The human rights implications of corporate tax avoidance
- The international tax architecture : titanic changes ahead?
- The need for a unified global system in international tax administration
- The new U.N. Tax Committee's agenda : a look ahead
- The purpose and the current status of the United Nations tax work
- The role of corporate taxation today and the UN's 2030 sustainable developments goals
- The tax treaty network of the U.N. member states
- The transfer pricing world in 2022
- The view from Vienna : conversations : Jeffrey Owens and Stig Sollund
- The work of the International Law Commission
- The work of the International Law Commission
- Towards the era of good tax governance
- Transfer pricing : a practical perspective for 2020
- Transfer pricing : will the OECD adjust to reality? (part 1)
- Transfer pricing : will the OECD adjust to reality? (part 3)
- Transfer pricing for sub-Saharan African countries
- U.N. Draft Code of Conduct on Transnational Corporations
- U.N. Tax Committee confident it can attain ambitious mandate
- UN Transfer Pricing Manual : Handlungsbedarf für Steuerpflichtige und Finanzverwaltung?
- UN iLibrary
- United Nations General Assembly resolution on the "promotion of inclusive and effective international tax cooperation at the United Nations"
- United Nations guidelines on the tax treatment of government-to-government aid projects
- United Nations handbook on carbon taxation for developing countries
- United Nations handbook on the avoidance and resolution of tax disputes
- Update on the United Nations Tax Committee developments
- Verdrag nopens de voorrechten en immuniteiten van de Verenigde Naties, London, 13 februari 1946; Verdrag nopens de voorrechten en immuniteiten van de gespecialiseerde organisaties, met aanhangsels. New York, 21 november 1947
- Washlaw : legal research on the web
- What comes after BEPS?
- What is really wrong with global tax governance and how to properly fix it
- Zambia's first transfer pricing case : an opportunity lost to use the updated OECD and UN transfer pricing guidelines for developing countries
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/hYstR699p9Q/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hYstR699p9Q/">UN</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
