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Recommendations to Strengthen the First Draft of the Fourth Financing for Development Conference Outcome Document

This document outlines key recommendations from the International Institute for Sustainable Development (IISD) to inform negotiators ahead of the Fourth International Conference on Financing for Development (FfD4), taking place June 30–July 3, 2025, in Seville, Spain. As the global community confronts urgent financing challenges for sustainable development, climate, and nature, IISD draws on its interdisciplinary expertise to propose actionable solutions that align financial systems with the needs of people and the planet. These recommendations aim to support a more integrated, equitable, and effective global financing framework.

Report May 29, 2025

Revisiting Tax Incentives as an Investment Promotion Tool: Q&A for investment policy-makers

Are tax incentives effective at attracting investment in developing countries?

Brief October 20, 2023

The Future of Resource Taxation: 10 policy ideas to mobilize mining revenues

A handbook for policy-makers that presents a menu of innovative fiscal measures to strengthen revenue collection in the mining sector.

Guide June 23, 2023

A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax

This guide provides policy-makers in developing countries with a simple framework to understand how the 15% global minimum corporate tax may affect them and how to adapt domestic tax policy in response.

Guide April 24, 2023

Inclusive Framework Agreement on the Global Minimum Tax: Recommendations to address stabilized fiscal conditions

This brief provides recommendations on how the OECD could design model legislation for a global minimum tax to address stabilized tax incentives.

Brief November 19, 2021

Investment Treaty News (ITN), Volume 12, Issue 3, October 2021

Investment Treaty News (ITN) is IISD's flagship journal on international investment law and policy.

Newsletter October 8, 2021

Global Digital Tax Reforms and Mining: The issue of timing differences

This report looks at how the OECD-led global digital tax reforms, specifically timing differences, could affect mining countries.

Report April 6, 2021

Global Digital Tax Reforms: Highlighting potential impacts for mining countries

This report highlights how proposed global tax reforms aimed at the digital sector may affect resource-rich developing nations.

Brief March 16, 2021

Mining Tax Policy Responses to COVID-19

The COVID-19 pandemic is first and foremost a humanitarian crisis. The level and type of relief required will vary by sector, and company, which is why IGF and ATAF have prepared this guide in English, French, and Spanish for resource-rich developing countries specifically.

Brief April 8, 2020

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