Committee for Development Policy (CDP)

Briefing to delegates on the results of the triennial review

Equatorial Guinea

23 - 27 March 2015 at UN Headquarters in New York, USA

Report of the Committee for Development Policy (E/2015/33, Supplement No. 13) ????,

Recent developments in globalization raise important issues regarding taxation policy and economic development. First, trends in capital income tax raise concerns about a possible race to the bottom or harmful competition. Second, lack of tax policy coordination results in large losses in tax revenue due to profit shifting by multinational corporations. These practices undermine revenue mobilization in the least developed countries, which also suffer from capital flight and other forms of illicit financial flows. This paper discusses how improved governance of the global financial system and enhanced harmonization in taxation policies may help address these important development problems.

Workshop on LDC graduation in Myanmar

Nepal was the first Least Developed Country to negotiate its accession to the World Trade Organization. The negotiation process was demanding, yet it succeeded in securing a relatively well-balanced accession package. The purpose of this paper is to describe the contours of the negotiation process and to share lessons learned. The paper details the onerous process involved in the accession of LDCs to the WTO and describes the context of Nepal's negotiating positions. Some distinctive aspects of Nepal's approach to the process of accession are highlighted and compared with the situation of some other LDCs.

Briefing focused on capacity building for greater use of trade-related international support measures for LDCs

Workshop aimed to address the issue of finding and using financial resources to close the graduation “gap”