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Documents on International Cooperation in Tax Matters

2005

Background papers - Assistance in the collection of taxes (Article 27) and its commentary

15 November 2005 Assistance in the collection of taxes (E/C.18/2005/3)

Background papers - Definition of permanent establishment

2 November 2005 Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2005/5)

Background papers - Dispute resolution

5 December 2005 Revision of the United Nations Model Resolution of Tax Treaty Disputes (E/C.18/2005/3/Add.1)

Background papers - Exchange of information

15 November 2005 OECD’s work on improving exchange of information (E/C.18/2005/10/Add.2)
11 November 2005 Report of the Ad Hoc Group of Experts Meeting on Exchange of Information (Revision of Article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries) (E/C.18/2005/10/Add.1)
4 October 2005 Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2005/10)

Background papers - Improper use of treaties / Treaty abuses and Treaty shopping

15 November 2005 Abuse of tax treaties and treaty shopping (E/C.18/2005/2)

Background papers - Other issues

28 November 2005 Application of the United Nations Model to payments received under certain financial instruments (E/C.18/2005/4)
22 November 2005 Tax cooperation and cross-border tax crime: Roles of international organization and potential roles for the United Nations (E/C.18/2005/10/Add.3)
22 November 2005 Tax aspects of donor-financed projects (E/C.18/2005/9)
16 November 2005 Proposed agenda and draft programme of work for the first session of the Committee of Experts on International Cooperation in Tax Matters (E/C.18/2005/1)

Reports of the Committee of Experts on International Cooperation in Tax Matters

E/2005/45
E/C.18/2005/11

Report on the first session of the Committee of Experts on International Cooperation in Tax Matters (5-9 December 2005)

 

For more information, please contact: Michael Lennard, Secretary,
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org

 
 
 

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