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 representative of the Secretary-General.
2
Election of the Chair and Vice-Chairs of the Committee.
3
Remarks by the Chair of the Committee.
4
Adoption of the agenda and organization of work.
5
Discussion of substantive issues related to international cooperation in tax matters:
a
Procedural issues for the Committee;
b
Issues related to the updating of the United Nations Model Double Taxation Convention between Developed and Developing Countries:
i
Base erosion and profit shifting: updates in relation to:
a.
Articles 1 and 5, including:
i.
The treatment of issues related to insurance and reinsurance issues;
ii.
Other issues related to permanent establishments;
b.
Article 13 (Capital gains): the application of paragraphs 4 and 5;
ii
Article 12 (Royalties): possible amendments to the commentary on article 12 in relation to software-related payments;
c
Other issues:
i
Possible update of the United Nations Practical Manual on Transfer Pricing for Developing Countries;
ii
Possible update of the Extractive Industries Handbook;
iii
Possible update of the Manual for the Negotiation of Bilateral Tax Treaties;
iv
Treatment of collective investment vehicles;
v
Mutual agreement procedure – dispute avoidance and resolution, including possible updates to the United Nations Model Double Taxation Convention and its commentaries and the guide on the mutual agreement procedure, as well as further work on the handbook on dispute resolution;
vi
Hybrid entities;
vii
Capacity-building;
viii
Environmental tax issues of relevance to developing countries;
ix
Tax consequences of the digitalized economy – issues of relevance for developing countries;
x
Taxation of development projects;
xi
Other matters for consideration.
6
Provisional agenda for the sixteenth session of the Committee.
7
Adoption of the report of the Committee on its fifteenth session.
iParagraph content is machine-extracted from UN documents. For authoritative content, please refer to the official UN document.
