Publications

The United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (2019) is a compact training tool for beginners with limited experience in tax treaty negotiation. It seeks to provide practical guidance to tax treaty negotiators in developing countries, in particular those who negotiate based on the United Nations Model Double Taxation Convention between Developed and Developing Countries. It deals with all the basic aspects of tax treaty negotiation and it is focused on the realities and stages of capacity development of developing countries.

While every country should form its own policy considerations and define…

The 2019 Financing for Sustainable Development Report (FSDR) of the Inter-agency Task Force on Financing for Development warns that mobilizing sufficient financing remains a major challenge in implementing the 2030 Agenda for Sustainable Development. Despite signs of progress, investments that are critical to achieving the Sustainable Development Goals (SDGs) remain underfunded and parts of the multilateral system are under strain.

The FSDR recommends that the international community should use this opportunity to reshape both national and international financial systems in line with sustainable development. If we fail to do so, we will fail to deliver the 2030…

Countries in all regions of the world are continuing to make strides in their efforts to improve e-government and to provide public services online according to a new report launched by the United Nations Department of Economic and Social Affairs today.

In a 2018 ranking of countries on e-government development, Denmark, Australia, and Republic of Korea came out on top of a group of 40 countries, scoring very high on an index (the E-Government Development Index—EGDI), which measures countries’ use of information and communications technologies to deliver public services. The Index captures the scope and quality of online services, status of telecommunication infrastructure and…

The 2018 report of the Inter-agency Task Force on Financing for Development finds that most types of development financing flows increased in 2017, and that there has been progress across all the action areas of the Addis Ababa Action Agenda. This progress was underpinned by an upturn in the world economy, but at the same time the report warns that risks could derail development progress and structural impediments continue to undermine sustainable development prospects.

The 2018 report provides policy options which, if implemented, would put the world on a sustained and sustainable growth and development path. It also examines the financing challenges to the SDGs under…

Continued slow global economic growth is likely to leave about 6.5 per cent of the world population extremely poor in 2030 without national actions supported by international cooperation, according to a new report issued by the United Nations today.

A continuation of the status quo would severely hamper efforts to achieve the Sustainable Development Goals by 2030. The Goals call for eliminating poverty by 2030.

According to the 2017 “Financing for Development: Progress and Prospects” report, under current trends, least developed countries (LDCs) are likely to fall short by large margins.

Projections indicating that global gross product will grow at less than 3…

The United Kingdom, followed by  Australia and the Republic of Korea, lead the world in providing government services and information through the Internet,  e-government, according to a new survey released today by the United Nations showing the progress of nations in promoting e-government.

The 2016 UN E-Government Survey provides new evidence that e-government has the potential to help support the implementation of the 2030 Agenda and its 17 sustainable development goals (SDGs).

The Survey found that United Kingdom has pursued continued development on e-government innovation, and its Government Digital Service has been replicated by other countries around the…

The first edition of the report of the Inter-agency Task Force on Financing for Development maps out the commitments and action items contained in the Addis Ababa Action Agenda and lays out how the Task Force will monitor their implementation in future years.

The Task Force has carefully gone through the full range of these commitments and action items to create a framework for monitoring. It compiled them into nine chapters — on cross-cutting issues, the seven action areas of the Addis Agenda, and on data. In each chapter, commitments and actions are organized by thematic clusters, for which the Task Force presents options for monitoring.

The Millennium Development Goals (MDGs) achieved significant progress over the past 15 years, but persistent gaps in official development assistance and an insufficient access to markets, affordable medicines and new technologies have highlighted the need for a rejuvenation of the global partnership for development, according to a new report launched today by United Nations Secretary-General Ban Ki-moon.

The “Taking Stock of the Global Partnership for Development” report of the United Nations MDG Gap Task Force monitors the recent achievements and challenges in the implementation of the Millennium Development Goal 8, while looking ahead towards the new…

Targets for the Millennium Development Goals related to the global partnership to improve people’s lives and end poverty show mixed results on providing the poorest developing countries with greater access to aid, trade, debt relief, essential medicines and technologies, according to a new report launched today by United Nations Secretary-General Ban Ki-moon.

The lives of millions of people worldwide have improved due to concerted efforts – at the global, regional, national and local levels – to achieve the eight Millennium Development Goals (MDGs). Recent statistics show that with many MDG targets already met – including reducing poverty, increasing access to clean drinking…

E-government—digital interactions between governments and people—varies greatly among and within regions, but most countries are making progress on providing greater access, according to the 2014 UN E-Government Survey launched today. The findings show that the Republic of Korea tops the global e-government ranking, and that Europe remains first among regions.

The report also shows that many countries are expanding electronic participation, utilizing more mobile and social media tools, expanding usage and making more government data available online. However, challenges remain, such as lack of resources, digital inequalities and a lack of leadership for e-government.

“E-…

This publication provides an overview of 145 successful innovations in governance and public administration from 50 countries that received the United Nations Public Service Awards, which is the most prestigious international recognition of excellence in public service. The purpose of this book is to disseminate, through descriptive case studies, information about innovative practices by looking at the problem that led to an innovation; the solution that was designed and implemented to respond to the specific challenge; the actors and steps involved in the innovation process, and lessons learned

The United Nations has updated a set of guidelines to prevent double taxation between countries, as well as to avoid tax evasion, which costs countries $3.1 trillion every year.

The UN Model Double Taxation Convention between Developed and Developing Countries (the UN Model) is used by countries as a basis for negotiation of their bilateral tax treaties.

Double tax treaties are agreements to prevent taxing income twice by allocating taxing rights over this income between two countries. These types of treaties play a key role in encouraging investment and technology transfer, while allowing governments to retain taxing rights over the money that comes from those investments…