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- United Nations Guidelines on the Tax Treatment of Government-to-Government Aid Projects
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Executive Summary
- Author: United Nations Department of Economic and Social Affairs
- Main Title: United Nations Guidelines on the Tax Treatment of Government-to-Government Aid Projects , pp 1-4
- Publication Date: September 2023
- DOI: https://doi.org/10.18356/9789210001083c002
- Language: English
The practice of granting tax exemptions with respect to government-to-government aid projects is widespread among developing countries. A recent survey shows that such exemptions are most often provided with respect to value-added taxes, customs duties as well as corporate taxes, personal income taxes and payroll taxes, including taxes withheld at source.
© 2021 United Nations
ISBN (PDF):
9789210001083
Book DOI:
https://doi.org/10.18356/9789210001083
Sustainable Development Goals:
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