International tax problems

UN General Assembly, International tax problems, A/RES/825, UN General Assembly, 11 December 1954, https://www.refworld.org/legal/resolution/unga/1954/en/10271 [accessed 17 January 2025]
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IX. RESOLUTIONS ADOPTED ON THE REPORTS OF THE SECOND COMMITTEE
825 International tax problems

The General Assembly, Noting that in resolution 486 (XVI) the Economic and Social Council, in addition to establishing the future lines of work of the Secretariat in the fiscal field, stated that it expected a report by the Fiscal Commission on the results of its future studies on the problem of the imposition by capital-exporting countries of any further taxes on the income from investments in under-developed countries beyond those applied by these latter countries, Considering that, as one of the results of its review of the organization and operation of its commissions, the Economic and Social Council, by resolution 557 C (XVIII), section II, decided to discontinue the activity of the Fiscal Commission before it could complete the studies envisaged under resolution 486 (XVI) mentioned above, Noting with satisfaction that the Secretary-General intends to continue his studies on the fiscal aspects of economic problems referred to in Economic and Social Council resolutions 486 (XVI) and 557 C (XVIII), section II,

1. Requests the Secretary-General:

(a) With a view to accelerating the rate of economic development of under-developed countries, to continue his studies of the taxation by capital-exporting and capital-importing countries on the income from foreign investments, particularly those made in the underdeveloped countries, making use in such studies of an analysis of replies of Governments to his questionnaire[1] concerning the taxation of foreign nationals, assets and transactions;

(b) To submit his studies to the Economic and Social Council;

2. Requests the Economic and Social Council to consider the reports of the Secretary-General mentioned in paragraph 1 above and to transmit the results of its deliberations to the General Assembly.

510th plenary meeting,
11 December 1954.
[1] See document E/CN.8/W.19.
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