At its 19th plenary meeting, on 18 April 2018, the Economic and Social Council:
(a) Decided that the sixteenth session of the Committee of Experts on International Cooperation in Tax Matters would be held in New York from 14 to 17 May 2018;
15 A/73/61-E/2018/4.
16 A/73/69-E/2018/47.
17 E/2018/11.
18 Official Records of the General Assembly, Seventy-third Session, Supplement No. 25 (A/73/25).
(b) Approved the following provisional agenda for the sixteenth session of the Committee:
1
Opening of the session by the Co-Chairs.
2
Adoption of the agenda and organization of work.
3
Discussion of substantive issues related to international cooperation in tax matters:
a
Procedural issues for the Committee;
b
Report of the Subcommittee on Updating the United Nations Model Double Taxation Convention between Developed and Developing Countries;
c
Other issues:
i
Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries;
ii
Update of the handbook on extractive industries taxation issues for developing countries;
iii
Update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries;
iv
Treatment of collective investment vehicles;
v
Dispute avoidance and resolution;
vi
Capacity-building;
vii
Environmental tax issues;
viii
Tax consequences of the digitalized economy – issues of relevance for developing countries;
ix
Taxation of development projects;
x
Other matters for consideration.
4
Provisional agenda for the seventeenth session of the Committee.
5
Adoption of the report of the Committee on its sixteenth session.
