International tax problems

UN General Assembly, International tax problems, A/RES/1032, UN General Assembly, 26 February 1957, https://www.refworld.org/legal/resolution/unga/1957/en/7444 [accessed 11 October 2024]
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XI. RESOLUTIONS ADOPTED ON THE REPORTS OF THE SECOND COMMITTEE
1032. International tax problems

The General Assembly, Recognizing the importance of private investment to the financing of economic development, Recognizing further that appropriate measures should be taken to maintain or establish a climate favourable to the international flow of private capital, Recalling that, among the means which should be pursued by Member States with a view to stimulating the international flow of private investment, the General Assembly, in resolution 824 (IX) of 11 December 1954, included the adoption by Member States, within the framework of their institutions, of fiscal measures that would progressively reduce international double taxation with a view to its final elimination, Recalling its resolution 825 (IX) of 11 December 1954 by which the General Assembly requested the Secretary-General, with a view to accelerating the rate of economic development of under-developed countries, to continue his studies of taxation, by capital exporting and capital importing countries, on the income from foreign investments, particularly those made in the under-developed countries, making use in such studies of an analysis of replies of Governments to his questionnaire concerning the taxation of foreign nationals, assets and transactions, and called upon the Economic and Social Council, after considering the reports of the Secretary-General, to transmit the results of its deliberations to the General Assembly,

1. Takes note of the studies submitted by the Secretary-General to the Economic and Social Council at its twenty-second session;

2. Welcomes the progress made by several countries in eliminating or minimizing international double taxation by means of national legislation and international agreements;

3. Requests the Secretary-General to complete as quickly as practicable the studies called for in General Assembly resolution 825 (IX) of 11 December 1954 and to submit them to the Economic and Social Council for its consideration;

4. Calls upon the Economic and Social Council to present such conclusions as it may reach from its consideration of those studies to the General Assembly at its thirteenth session.

661st plenary meeting,
26 February 1917.
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