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
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What does this mandate say?
18 operative paragraphs
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 eighteenth session of the Committee.
5
Adoption of the report of the Committee on its seventeenth session.
iParagraph content is machine-extracted from UN documents. For authoritative content, please refer to the official UN document.