Capacity-Building TaxComm 04232021

Committee of Experts on International
Cooperation in Tax Matters

22nd Session
UNDESA/FSDO Capacity Development:

Facts and Prospects
(October 2020-December 2021)
1
Overview
Context
 Tax and Domestic Resource Mobilizaton
 Work of the UN Tax Committee, its Subcommittees and capacity

development at the global, regional, national and local levels
Integrating policy and capacity support for the achievement of
resilient, sustainable development and the SDGs.
 Capacity building activities in tax

- Activities organized and delivered since October 2020
- Planned activities through December 2021.
 Capacity building activities in asset management

- Activities on Infrastructure Asset Management for Sustainable
Development
2
FSDO continues to disseminate guidance by the UN
Tax Committee, especially to developing countries,
through a comprehensive capacity development
programme:
 Workshops and webinars (global, regional and

country-level);
 Online courses (e.g., updates of courses and
development of new ones);
 Technical advisory/assistance to requesting
Member States.
These activities have been supported by the generous

contribution of the Norwegian Agency for Development
Cooperation (Norad). They aim to help developing
countries mobilize domestic resources by
strengthening their tax policy and administration,
broadening their tax base and curbing tax avoidance
and evasion.
3
Tax Capacity Building Activities
• Activities since Committee’s 21st session (20-29 October 2020)
 Virtual workshops / training delivered

 Virtual webinars (global)
 Preparation of Tax Talks
• Capacity Building work: May – December 2021
 Dissemination of the content of new and updated Tax

Committee’s publications through virtual workshops (e.g.
global, regional, national)
 Update of online courses (transfer pricing, tax treaties)
4
UN Virtual Workshop on the Handbook on Carbon Taxation
(30 Nov-1 Dec 2020)
Objective: provide practical knowledge on the potential options to
design and administer a carbon tax
 Based on the approved chapters of the Handbook on Carbon Taxation
 Delivered by Subcommittee members
 Specialized presentations by UNEP and IMF
 Six country experiences (Canada, Chile, Colombia, Sweden, Singapore and South Africa)
Key message: Carbon taxation is achievable.

Once political will is present, countries can always find good solutions to design
and administer a carbon tax that works for them. The important thing is to get
started, and to leave room for some adjustments along the way.
Attended by over 110 government officials Follow-up workshop will be

of 32 developing countries: held in 2nd half of 2021, on:
 National Tax Administrations  Use of revenues
 Ministries of Finance  Public acceptability
 Ministries of Environment  Interaction with other policies
5
Virtual Webinars
UN Webinar on the COVID-19 Impact on Transfer Pricing (March 2021)
 Focus on three issues: transfer pricing
challenges of Covid-19; comparability analysis
in times of economic downturn; and dispute
avoidance and resolution.
 More than 300 participants (government
officials, international organizations, civil society,
academia and private sector).
 Interactive Q&A (developing countries strong participation)
What were the key messages conveyed?
(i) Covid-19 brought challenges and opportunities for taxpayers and tax
administrations in developing countries.
(ii) Comparability analysis should continue to be applied – instrumental in the

analysis of impacts of the pandemic on taxpayers and/or market.
6
Virtual Webinars
UN Webinar on Transfer Pricing Aspects of Financial Transactions
(March 2021)
 More than 650 unique viewers on You Tube as of now;
interactive dialogue during Q&A
 Highlighted key elements of financial transactions in the
UN Manual on Transfer Pricing (e.g., delineation, intra-group loans,
Credit rating, etc.) relevant for developing countries.
 Presented practical examples (e.g., intra-group financial guarantees
 Issue of asymmetric information between taxpayers and tax authorities
underscored.
 Financial transactions are very complex to analyze and to evaluate even
more for developing countries with capacity and resources constraints
Overcoming challenges through practical solutions
 Safe harbor rules as a way of reducing occurrence of disputes

 Anti-abuse rules to limit tax evasion
7
Platform for Collaboration on Tax (PCT)
Toolkit on Transfer Pricing Documentation
Toolkit on Transfer Pricing

Documentation
 Launched in January 2021
 Available online for open download
 Targeted to developing countries
Objectives
 Provide developing countries with a
sourcebook of guidance in in Launch webinar (17 February
implementing efficient and effective 2021)
transfer pricing documentation  Attended by over 430 participants
regimes  Streamed on YouTube
 Outline policy choices and legislative  Participants included government
options, including through sample officials, tax practitioners, civil
legislation and examples from over society, business, media and
30 countries academia
8
Platform for Collaboration on Tax (PCT)
Toolkit on Tax Treaty Negotiations
Toolkit on Tax Treaty Negotiations Objectives
 Launched in March 2021  Provide practical and accessible
 Available online for open access guidance before, during and after
 Targeted to developing countries a tax treaty negotiation
 Can be used interactively or  Emphasize the desirability of
downloaded developing tax treaty policies and
treaty models for countries
 Cover treaty policy, domestic
model and treaty negotiations
3-day launch workshop (March 2021)

 Attended by 237 participants on average
 70% Government participants
 30% participants from business, civil
society, media and academia.
9
What’s Next on Capacity Development?
FSDO’s new initiative Tax Talks
 Pre-recorded capacity development events addressing policy and

administrative tax issues of relevance for developing countries analyzed by renowned
international tax experts (e.g., tax incentives, taxation of the digitalized economy)
 Two initial topics: Talk on ‘The Future of Tax Incentives’ and ‘Where do LDCs stand
on the Digital Debate?”
Key points discussed
 Challenges in using tax incentives of corporate taxes to attract and/or maintain

investments or to develop certain industries to help achieving the SDGs;
 Global minimum tax and its impact on tax incentives;
 LDC’s representation in the international debate on the taxation of the digitalized
economy;
 Analysis of current proposals (Pillar 1 and Article 12B) within the context of
developing countries.
10
UN Online Courses: Updates
Main steps:
- Diagnosis based on facts:
 Online Course on Transfer pricing (update is ongoing)
 It is based on the new edition of the Manual on Transfer Pricing approved

by the Tax Committee
• Online course on Tax Treaties (upcoming)
• Translation of the MAP online course (in French and Spanish)
11
Dissemination of Committee’s Guidance (June-Dec. 2021
and beyond)
Launch of the new and updated publications

in June 2021
 Transition to the new Committee’s

membership
Initial ideas for the upcoming CD activities
Translation of content and guidance of updated and new UN

Tax Committee publications into capacity development
activities and practical tools (e.g., thematic workshops,
online courses)
Work plan for CD activities going forward
12
Capacity building on infrastructure asset management
• Infrastructure asset management supports DRM through:
 Enhanced productive capacity of the economy
 Better taxpayer compliance
 Bolstered local revenue streams
(user fees, tax increments; property taxes)
 Strengthened collateral/creditworthiness of
asset owners (e.g., national and local governments)
• In 2020, workshops on COVID-19 responsive
asset management (special focus on health facilities;
shelter; water and sanitation systems)
• Q1-Q2 2021:
• Publication Managing Infrastructure Assets for Sustainable Development:
A Handbook for Local and National Governments – a comprehensive toolkit
of practical, farsighted guidance *Available in Spanish and French, with more translations to come
• ‘Online Solutions Dialogues’ offered certifiable training to officials from the
Africa, Asia-Pacific and LAC regions covering the themes of asset management
basics, data and crisis resilience
• Upcoming: asset management Massive Open Online Course (MOOC) and more
capacity development activities, including workshops for Ministries of Finance and
Local Government and continued field support on implementation of tools/AMAPs
13
Thank you
UNDESA/FSDO
Contact: fsdcapdev@un.org
14

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Committee of Experts on International

Cooperation in Tax Matters

UNDESA/FSDO Capacity Development:

 Tax and Domestic Resource Mobilizaton

 Work of the UN Tax Committee, its Subcommittees and capacity

 Capacity building activities in tax

 Capacity building activities in asset management

 Workshops and webinars (global, regional and

These activities have been supported by the generous

 Virtual workshops / training delivered

• Capacity Building work: May – December 2021

 Dissemination of the content of new and updated Tax

Key message: Carbon taxation is achievable.

Attended by over 110 government officials Follow-up workshop will be

What were the key messages conveyed?

(ii) Comparability analysis should continue to be applied – instrumental in the

Overcoming challenges through practical solutions

 Safe harbor rules as a way of reducing occurrence of disputes

Toolkit on Transfer Pricing

3-day launch workshop (March 2021)

 Pre-recorded capacity development events addressing policy and

Key points discussed

 Challenges in using tax incentives of corporate taxes to attract and/or maintain

 Online Course on Transfer pricing (update is ongoing)

 It is based on the new edition of the Manual on Transfer Pricing approved

Launch of the new and updated publications

 Transition to the new Committee’s

Initial ideas for the upcoming CD activities

Translation of content and guidance of updated and new UN

Work plan for CD activities going forward

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