Venue and Dates of and Provisional Agenda for the 10th Session of the Committee of Experts on International Cooperation in Tax Matters

E/DEC/2014/220View PDF

Who adopted this document and its mandates?

A Decision of the Economic and Social Council, published in 2014.

What other versions does this mandate have?

9 versions · 2010–2018

Newer documents in this group exist (latest: 2018).

Year	Symbol	Title	Word length	Text similarity
2018	E/DEC/2018/262	Venue and dates of and provisional agenda for the 17th session of the Committee of Experts on International Cooperation in Tax Matters	224	—
2018	E/DEC/2018/223	Venue and dates of and provisional agenda for the 16th session of the Committee of Experts on International Cooperation in Tax Matters	259	—
2017	E/DEC/2017/251	Venue and dates of and provisional agenda for the 15th session of the Committee of Experts on International Cooperation in Tax Matters	353	43%Compare
2015	E/DEC/2015/214	Venue and dates of and provisional agenda for the eleventh session of the Committee of Experts on International Cooperation in Tax Matters	304	71%Compare
2014	E/DEC/2014/220	Venue and dates of and provisional agenda for the 10th session of the Committee of Experts on International Cooperation in Tax Matters	318	—

What’s in this document?

23 operative paragraphs

At its 25th plenary meeting, on 13 June 2014, the Economic and Social Council:

(a) Decided that the tenth session of the Committee of Experts on International Cooperation in Tax Matters

would be held in Geneva from 27 to 31 October 2014;

(b) Approved the following provisional agenda for the tenth session of the Committee as set out below:

Opening of the session by the Chair of the Committee.

Adoption of the agenda and organization of work.

Discussion of substantive issues related to international cooperation in tax matters:

Issues related to the updating of the United Nations Model Tax Convention:

Article 4 (Resident): application of treaty rules to hybrid entities;

Article 5 (Permanent establishment):

The meaning of “connected projects”;

Physical presence issue;

iii

Article 8 (Shipping, inland waterways transport and air transport):

The meaning and coverage of the term “auxiliary activities”;

The application of the article to cruise shipping;

Article 9 (Associated enterprises): update of its Commentary and transfer pricing issues;

Base erosion and profit-shifting;

Article 12 (Royalties): general considerations, including equipment-related issues;

vii

Article 13 (Capital gains): the practical implications of paragraph 4;

viii

Article 23 (Methods for the elimination of double taxation): conflicts of qualification and conflicts

of interpretation;

Article 26 (Exchange of information);

Taxation of services:

Taxation of services – general discussion;

Article on technical services;

Other issues:

Issues for the next update of the United Nations Practical Manual on Transfer Pricing for

Developing Countries;

Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing

Countries;

iii

Taxation of the extractive industries;

Taxation of development projects;

Capacity-building;

Cooperative compliance and corporate governance in tax matters;

vii

International trade in goods – tax issues.

Dates and provisional agenda for the eleventh session of the Committee.

Adoption of the report of the Committee on its tenth session.

Who adopted this document and its mandates?

What other versions does this mandate have?

What’s in this document?

Table of contents