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Documents on International Cooperation in Tax Matters

2006

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

13 October 2006 Article 27 (Assistance in the collection of taxes) and its Commentary (E/C.18/2006/3)

Background papers - Definition of permanent establishment

22 August 2006 Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/4)

Background papers - Dispute resolution

17 October 2006 Dispute resolution/arbitration in tax treaty disputes (E/C.18/2006/8)

Background papers - Exchange of information

8 September 2006 Revision of the wording of article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/6)
1 September 2006 Revision of the wording of Article 26 of the UN Model Convention (E/C.18/2006/6/Add.2) (Advance unedited version)
1 September 2006 Work on exchange of information and conclusion (E/C.18/2006/6/Add.1) (Advance unedited version)

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

16 October 2006 Supplementary Note to Treaty Abuse and Treaty Shopping (E/C.18/2006/2) (E/C.18/2006/2/Add.1)
16 October 2006 Treaty Abuse and Treaty Shopping (E/C.18/2006/2) (Advance Unedited Version)

Background papers - Treatment of Islamic financial instruments

1 September 2006 Treatment of Islamic financial instruments under the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/9)

Background papers - Revision of the Manual for the Negotiation of Bilateral Tax Treaties

12 October 2006

Manual for the negotiation of tax treaties between developed and developing countries

Background papers - Other issues

17 October 2006 Tax treatment of donor-financed projects (E/C.18/2006/5)

1 September 2006

Developing a Code of Conduct on Promoting Tax Compliance (E/C.18/2006/6/Add.3) (Advance unedited version)
1 September 2006 Provisional agenda and organization of work (E/C.18/2006/1)

ECOSOC resolutions & decisions

28 July 2006 ECOSOC resolution 2006/48 on "Committee of Experts on International Cooperation in Tax Matters" (E/2006/INF/2/Add.1, page 160)

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

E/2006/45
E/C.18/2006/10

Report on the second session of the Committee of Experts on International Cooperation in Tax Matters (30 October-3 November 2006)

 

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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