Venue, dates and provisional agenda of the 24th session of the Committee of Experts on International Cooperation in Tax Matters
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20 operative paragraphs
At its 7th plenary meeting, on 14 February 2019, the Economic and Social Council:
(a) Decided that the eighteenth session of the Committee of Experts on International Cooperation in Tax Matters would be held in New York from 23 to 26 April 2019;
(b) Approved the provisional agenda of the eighteenth session of the Committee as set out below:
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, including:
i
Taxation of royalties;
ii
Taxation of collective investment vehicles;
5 Subsequently succeeded by Mona Juul (Norway) (see decision 2019/200 C).
c
Tax and the Sustainable Development Goals: follow-up report;
d
Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries;
e
Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries;
f
Update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries;
g
Dispute avoidance and resolution;
h
Capacity-building;
i
Environmental tax issues;
j
Tax consequences of the digitalized economy – issues of relevance for developing countries;
k
Taxation of development projects;
l
Relationship of tax treaties with trade and investment treaties;
m
Other matters for consideration.
4
Provisional agenda of the nineteenth session of the Committee.
5
Adoption of the report of the Committee on its eighteenth session.
