Kuldeep Sharma
- Dec 4, 2023
- 1 min read

UN Secretary-General Report on International Tax Cooperation - What Lies Ahead?

The UN Secretary-General has presented the advance unedited version of the report on 8 August '23 in response to General Assembly resolution 77/244 on the “Promotion of inclusive and effective international tax cooperation at the United Nations”.

The article published by Taxsutra navigates through the viable options outlined in the report and analyses the challenges that lie ahead for developing countries.

Article

.pdf

Download PDF • 1.55MB

Recent Posts

See All

Developing Countries should adopt Article 12B of the UN Model as their own Pillar

Should Developing Countries Go Ahead with Amount A MLC?

Many thanks to Taxsutra for publishing my article. Amount A is a complex set of rules and may not yield enough revenues for the developing countries. Most importantly, adoption of Amount A MLC will ta

UN STTR Better Option over OECD STTR for Developing Countries

The OECD has released rules for a new MLI that has been developed in order to facilitate implementation of STTR in existing tax treaties and is open for signature from 2 October 2023. The article titl

Post: Blog2_Post