Third International Conference on Financing for Development: Addis Ababa Action Agenda 2015, para. 27
Paragraphe- Paragraph text
- We commit to scaling up international tax cooperation. We encourage countries, in accordance with their national capacities and circumstances, to work together to strengthen transparency and adopt appropriate policies, including multinational enterprises reporting country-by-country to tax authorities where they operate; access to beneficial ownership information for competent authorities; and progressively advancing towards automatic exchange of tax information among tax authorities as appropriate, with assistance to developing countries, especially the least developed, as needed. Tax incentives can be an appropriate policy tool. However, to end harmful tax practices, countries can engage in voluntary discussions on tax incentives in regional and international forums.
- Status juridique
- Negotiated soft law
- Organe
- United Nations General Assembly
- Type de document
- Declaration / Confererence outcome document
- Mode d'adoption
- Consensus
- Thèmes
- Governance & Rule of Law
- Personnes concernées
- N.A.
- Année
- 2015
- Type de paragraphe
- Other
- Reference
- Third International Conference on Financing for Development: Addis Ababa Action Agenda (2015), A/RES/69/313, Annex, para. 27.
- Paragraph number
- 27
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