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A Roadmap for Negotiating the Protocols to the United Nations Framework Convention on Tax

This report outlines key challenges, ongoing efforts, and strategic recommendations for developing the protocols under the United Nations Framework Convention on International Tax Cooperation (UN FCITC).

Report July 16, 2025

Financing for Development in a Fragmented World

Ahead of the 4th International Conference on Financing for Development, this report presents a pragmatic, data-driven framework to strengthen development finance in an increasingly fragmented and uncertain global landscape.

Report June 20, 2025

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

Evolving Standards on Stabilization

The publication reviews the evolution of stabilization clauses in mining contracts, highlighting the 2020 Organisation for Economic Co-operation and Development (OECD) Guiding Principles and offering guidance on its implementation toward a reduced use of stabilization clauses, and alternative approaches.

Report March 24, 2025

Toward a Coherent, Transformative Approach to Financing Sustainable Development, Climate, and Nature

Four key proposals for the Fourth Financing for Development Conference (FfD4) to create an integrated, equitable approach to financing climate, nature, and development goals.

Brief December 19, 2024

The Global Minimum Tax and Special Economic Zones

Guidance for governments on reforming tax incentives in special economic zones amid the global minimum tax.

Brief July 16, 2024

Determining the Price of Minerals: A transfer pricing framework

Practical guidance to support developing countries in accurately pricing mineral sales for the purposes of revenue collection.

Report November 3, 2023

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

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