Newer documents in this group exist (latest: 2018).
2018E/DEC/2018/262Venue and dates of and provisional agenda for the 17th session of the Committee of Experts on International Cooperation in Tax MattersLatestCompare with previous version
2018E/DEC/2018/223Venue and dates of and provisional agenda for the 16th session of the Committee of Experts on International Cooperation in Tax MattersLatestCompare with previous version
2017E/DEC/2017/251Venue and dates of and provisional agenda for the 15th session of the Committee of Experts on International Cooperation in Tax MattersCompare with previous version
2015E/DEC/2015/214Venue and dates of and provisional agenda for the eleventh session of the Committee of Experts on International Cooperation in Tax MattersCompare with previous version
2014E/DEC/2014/220Venue and dates of and provisional agenda for the 10th session of the Committee of Experts on International Cooperation in Tax MattersCompare with previous version
iVersions are identified automatically by matching titles within the same organ (~97% accuracy on a manual audit).
What does this mandate say?
23 operative paragraphs
1
Opening of the session by the Chair of the Committee.
2
Adoption of the agenda and organization of work.
Discussion of substantive issues related to international cooperation in tax matters:
a
Issues related to the updating of the United Nations Model Tax Convention:
i
Article 4 (Resident): application of treaty rules to hybrid entities;
ii
Article 5 (Permanent establishment):
a.
The meaning of “connected projects”;
b.
Physical presence issue;
iii
Article 8 (Shipping, inland waterways transport and air transport):
a.
The meaning and coverage of the term “auxiliary activities”;
b.
The application of the article to cruise shipping;
iv
Article 9 (Associated enterprises): update of its Commentary and transfer pricing issues;
v
Base erosion and profit-shifting;
vi
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;
ix
Article 26 (Exchange of information);
x
Taxation of services:
a.
Taxation of services – general discussion;
b.
Article on technical services;
b
Other issues:
i
Issues for the next update of the United Nations Practical Manual on Transfer Pricing for
Developing Countries;
ii
Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing
Countries;
iii
Taxation of the extractive industries;
iv
Taxation of development projects;
v
Capacity-building;
vi
Cooperative compliance and corporate governance in tax matters;
vii
International trade in goods – tax issues.
4
Dates and provisional agenda for the eleventh session of the Committee.
5
Adoption of the report of the Committee on its tenth session.
iParagraph content is machine-extracted from UN documents. For authoritative content, please refer to the official UN document.
