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Tackling climate change and fostering sustainable development are two mutually reinforcing sides of the same coin. A shift to economic, environmental and social sustainability is a prerequisite for addressing climate change, while at the same time low-emission climate-resilient development is required for achieving the SDGs. Relying only on North-South development...
A substantive reform of the global tax system involving a variety of multilateral platforms is underway. The question is not whether the tax standards and practices will change, but in which direction. Developing countries have long sought changes in rules, standards and procedures shaping the allocation of taxing rights among sovereign...

FOREWORD The immediate impacts of climate change are clearwhen we consider the destruction that extreme weather brings to families, communities, economies and infrastructure. The long-term impacts of climate change, however, are much more extensive and are connected to almost all significant challenges that humanity faces. The Paris Agreement and the...
The World Observatory on Subnational Government Finance and Investment (SNG-WOFI) is the largest international database on subnational government structure and finance. It is a multi-stakeholder initiative launched in 2017 led by OECD and the United Cities and Local Governments (UCLG), with the support of the United Nations Capital Development Fund...