Venue and dates of and provisional agenda for the 10th session of the Committee of Experts on International Cooperation in Tax Matters
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What’s in this document?
21 operative paragraphs
At its 33rd plenary meeting, on 9 June 2015, the Economic and Social Council:
(a) Decided that the eleventh session of the Committee of Experts on International Cooperation in Tax Matters would be held in Geneva from 19 to 23 October 2015;
(b) Approved the following provisional agenda for the eleventh session of the Committee as set out below:
1
Opening of the session by the Chair of the Committee.
2
Adoption of the agenda and organization of work.
3
Discussion of substantive issues related to international cooperation in tax matters:
a
Issues related to the updating of the United Nations Model Double Taxation Convention between Developed and Developing Countries:
i
Article 1 (Persons covered): application of treaty rules to hybrid entities;
ii
Article 5 (Permanent establishment): the meaning of “connected projects”;
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;
c.
Other commentary issues;
iv
Base erosion and profit shifting;
v
Article 12 (Royalties):
a.
The meaning of “industrial, commercial and scientific equipment”;
b.
Software payment-related issues;
vi
Article 26 (Exchange of information): proposed Code of Conduct;
vii
Taxation of services:
a.
Article on technical services;
b.
Other issues;
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
Dispute settlement: arbitration issues for developing countries and possible ways forward;
vii
International trade in goods – tax issues.
4
Dates and provisional agenda for the twelfth session of the Committee.
5
Adoption of the report of the Committee on its eleventh session.
