handbook-tb

Introductionits Subcommittee on BEPS, as well as the work of the OECD project onBEPS, as appropriate, with a view to complementing that work from acapacity development perspective for the benefit of developing countries.The work of the project focused on a number of topics — whichdeveloping countries reported to be of particular interest and relevanceto them during the above-mentioned consultations — with a view toenhancing the capacity of these countries in three important areas:a) engagement and effective participation in relevant internationaldecision-making processes; b) assessment of relevance and viability ofpotential options to protect and broaden their tax base; and c) effectiveand sustained implementation of the most suitable options from whichthey would benefit.The core modality for carrying out this project was the developmentof practical papers intended to simplify, summarize and systematizerelevant information and materials, including those producedby the UN Tax Committee, as well as within the OECD project onBEPS. In doing so, such papers aimed at providing information gearedtowards the needs of developing countries, including through the provisionof practical examples tailored to the realities of these countries.Special efforts were made throughout the project to seek inputsand feedback from developing countries, members of the UN TaxCommittee, as well as relevant international and regional organizations.To this end, two designated workshops were held with the participationof these stakeholders (New York, 4 June 2014; and Paris, 23September 2015), with a view to ensuring that major concerns of developingcountries in these area were taken into account and addressedin the papers.Subsequently, the papers were finalized, edited and compiled inthis publication. The United Nations Handbook on Selected Issues inProtecting the Tax Base of Developing Countries will be launched duringthe third International Conference on Financing for Development(Addis Ababa, Ethiopia, 13-16 July 2015).The e-version of this publication is available at http://www.un.org/esa/ffd/publications/handbook-tb.html.ix