Publications

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…

“The increasing role of e-government in promoting inclusive and participatory development has gone hand-in-hand with the growing demands for transparency and accountability in all regions of the world,” said Sha Zukang, UN DESA Under-Secretary-General in the newly released United Nations E-government Survey 2012.

The survey, prepared by UN DESA’s Division for Public Administration and Development Management, assesses Member States’ government web portals with a focus on the provision of e-information and e-services; these services include interactive, transactional, and e-participation features that connect governments and citizens.

Member States are ranked in accordance…