South-South Sharing of Successful Tax Practices (S4TP)

Special Unit for South-South CooperationUnited Nations Development Programme

Project OverviewLaunched in 2008 in response to

the Monterrey and Doha Conferences on Financing for Development

Collaborating partners:◦Financing for Development Office,

UNDESA◦NGO Partners: New Rules for Global

Finance, Tax Justice Network and RTpay

Special Unit for South-South Cooperation

Why South-South? Appropriate Adaptable Affordable

Who Are We?• 1978 Established by

United Nations GA• 2009 Endorsed in

the Nairobi Outcome Document

Global South-South

Development Academy

Financing for Development Office (FfDO) UNDESA

◦ Secretariat for the UN Committee of Experts on International Cooperation in Tax Matters

◦ Multi-stakeholder approach: Networks in Tax Policy and Administration, Business, NGOs, Academia

◦ UN Model Tax Double Tax Convention (including exchange of information and mutual assistance)

◦ Transfer Pricing Manual – Practical Issues

◦ New Developments in Capacity Building through Subcommittee on Capacity Building

Project GoalsEnhance cooperation and knowledge

sharing among developing countries on successful practices for mobilizing domestic resources

Identify and disseminate successful experiences and practices

Integrate ‘Southern perspectives’ into international tax norms and practices

Taxation and DevelopmentDomestic sources of revenue (i.e.

domestic taxes) are potentially the most sustainable source of financing for development.

The project identifies and disseminates good practices in tax administration for development purposes.

S4TP Focus Areas Illicit Financial Flows- Raising awareness of this development

issue and strengthening institutional tax capacity through South-South mentoring

Tax Training- Building the professional capacity of tax policy makers and administrators in developing countries by providing broader access to needs-based technical training

Transfer Pricing- Strengthening the institutional capacity of national tax administrations to monitor transfer pricing, i.e. intra-group pricing of transactions in multinational enterprises

Tax Modernization - technical assistance on centralized real-time tax collection tools to enhance capacity building and reduce tax fraud and administrative overhead

Taxation and Climate Change- Exchanging information on tax tools that mitigate climate change and stimulate green economic growth, and addressing the international consequences of domestic regulation in this area

PublicationRevenue’s Role in the Quest for Inclusive Development: What Works and What Can Work Better?

S4TP Web portalSupported by UN Tax Committee

Subcommittee on Capacity Building

Interactive knowledge exchange platform for tax administrators and policymakers of the global South

Part of the South-South Development Academy, hosted by the Special Unit for South-South Cooperation

www.s4tp.org

Tax Resource Center

Key Issues in Taxation

Country Correspondents Network

Member of a National Tax Authority or Tax Research Institution from the South

Actively monitor tax developments in-country and share materials on the S4TP website

Post any relevant presentations in the form of scholarly articles, Powerpoint, or video presentations (submissions subject to approval from UN Tax Subcommittee on Capacity Building)

Communicate regularly with S4TP Web Team

S4TP Capacity Building Modalities:

◦South-South and triangular information sharing - Country Correspondents Network

◦South-South and triangular technical assistance partnerships - Experts Roster Surveys and Capacity Building Surveys

◦Partnership with UNDP/BDP on Illicit Financial Flows in LDCs

Thank you!

For more information, visit our Web portal at www.s4tp.org.