Publications | Financing for Sustainable Development Office

2025

Supplement to the United Nations Handbook on the Taxation of Extractive Industries: Mineral Products Valuation; Tax Incentive and the Global Minimum Tax; and Energy Transition - (Advanced Unedited Version)
UN Handbook on Wealth and Solidarity Taxes - (English)
UN Toolkit for the Evaluation of Crypto Tax Risks - (English)
UN Guidance on Transfer Pricing of Agricultural Products - (English)
UN Guidance on Bilateral Advance Pricing Agreement/Arrangement Programmes - FAQ - (English)
UN Guidance on Transfer Pricing of Carbon Offsets and Carbon Credits - (English)
Transfer Pricing Compliance Assurance - An End-to-End Toolkit - (English)
UN Guidance on Transfer Pricing During the Covid-19 Economic Downturn - (English)
UN Guidance on Transfer Pricing in the Pharmaceutical Industry - (English )
UN Guidance Paper Series on Value added Taxes/ Goods and Services Taxes for Developing Countries - (English )

The Interaction of Carbon Taxation with other National Measures
- Part A: Interaction between carbon Taxes and other environmental measures (emissions trading and climate policy) (Advanced Unedited Version)
- Part B: Assessing the interaction of carbon taxation with excise duties, VAT, and income taxation (Advance Unedited Version)
- Part C: Phasing out fossil fuel subsidies (Advance Unedited Version)
The Role of Carbon Taxes and other Measure to Support Energy Transition (Advanced Unedited Version)
The Interaction between Carbon Taxes and Carbon Offset Programs (Advanced Unedited Version)
Border Carbon Adjustments: Impact and Relevance for Developing Countries (Advanced Unedited Version)
- Part A: Carbon Leakage and Ways to Address it / Part B: Border Carbon Adjustment Measures
- Part C: Potential responses to border carbon adjustments (Advanced Unedited Version)
Environmental tax measures other than carbon taxes that are relevant for developing countries.
- Environmental taxation (other than carbon taxes) Advanced Unedited Version)
- Inventory of select environmental taxes and other measures Advanced Unedited Version)

2023

2021

UN Model Double Taxation Convention between Developed and Developing Countries (2021) (English) (Spanish) (French)
UN Practical Manual on Transfer Pricing for Developing Countries (English) (Spanish)(French)
UN Handbook on Selected Issues for Taxation of the Extractives Industries by Developing Countries (2021) (English)
UN Handbook on Avoidance and Resolution of Tax Disputes (English) (Spanish)(French)
UN Handbook on Carbon Taxation for Developing Countries (2021) (English)
UN Guidelines on the Tax Treatment of Government-to-Government Aid Projects (English) (Spanish)(French)

2019