Skip to Content | Skip to Navigation

Documents on International Cooperation in Tax Matters

2007

Background papers - United Nations Model Tax Convention update

2 November 2007 Revision of the commentaries of the UN Model Convention (E/C.18/2007/CRP.8/Rev.1)
30 October 2007 Corrigendum to the proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2007/CRP.3/Corr.1)
18 October 2007 Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2007/CRP.3)
9 October 2007 Note by the Secretariat on "Citation of the OECD Model Tax Convention by the United Nations Model Tax Convention" (E/C.18/2007/CRP.13)

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

25 October 2007 Assistance in the collection of taxes (Article 27) and its commentary (E/C.18/2007/CRP.16)

Background papers - Definition of permanent establishment

9 October 2007 Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries: Further Issues Relating to Permanent Establishment (E/C.18/2007/CRP.4)

Background papers - Dispute resolution

22 October 2007 Dispute Resolution (E/C.18/2007/CRP.7)

Background papers - Exchange of information

25 October 2007 Proposed general considerations and commentary prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on "Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries" (Comparison of Convener’s 2007 Draft to 2001 Commentary) (E/C.18/2007/CRP.15)
21 August 2007 Proposed commentary on paragraphs 4 to 7 and the inventory of exchange mechanisms, prepared by the Interior Coordinator of the Subcommittee on Exchange of Information on "Proposed commentary on article 26" (E/C.18/2007/11)
21 August 2007 Proposed general considerations and commentary on paragraphs 1-3 prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on "Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries" (E/C.18/2007/10)
21 August 2007 Note by the Interim Coordinator of the Subcommittee on Exchange of Information on "Exchange of information" (E/C.18/2007/5)

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

22 October 2007 Improper use of treaties (E/C.18/2007/CRP.2 English, E/C.18/2007/CRP.2 Spanish)

Background papers - Treatment of Islamic financial instruments

21 August 2007 Note by the Working Group on Treatment of Islamic Financial Instruments on "Treatment of Islamic financial instruments under the United Nations Model Double Taxation Convention between Developed and Developing Countries" (E/C.18/2007/9)

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

2 November 2007 Revision of the UN Manual for the negotiation of tax treaties between developed and developing countries (E/C.18/2007/CRP.6)

Background papers - Other issues

26 October 2007 Note by the Interim Coordinator of the Subcommittee on Exchange of Information on "United Nations Code of Conduct on Cooperation in Combating International Tax Evasion and Avoidance" (E/C.18/2007/CRP.17)
22 October 2007 Report of the Expert Group Meeting on “Tax Aspects of Domestic Resource Mobilisation – A Discussion of Enduring and Emerging Issues” (E/C.18/2007/CRP.14)
22 October 2007 Draft Guidelines Prepared by the Staff of the International Tax Dialogue Steering Group on "Tax treatment of donor-financed projects" (E/C.18/2007/CRP.12)
8 August 2007 Provisional agenda and organization of work (E/C.18/2007/1) and (E/C.18/2007/1/Corr.1)

ECOSOC resolutions & decisions

4 October 2007 ECOSOC resolution 2007/39 on "Committee of Experts on International Cooperation in Tax Matters" (E/2007/INF/2/Add.2, page 5)
27 July 2007 ECOSOC decision 2007/267 on "Report of the Committee of Experts on International Cooperation in Tax Matters" (E/2007/INF/2/Add.1, page 156)

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

E/2007/45
E/C.18/2007/19
Report on the third session of the Committee of Experts on International Cooperation in Tax Matters (29 October-2 November 2007)

 

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

 
 
 

Financing for Development Office, 2 U.N. Plaza (DC2-2170), New York, N.Y. 10017
Email: ffdoffice@un.org, Fax: 212-963-0443, Website: www.un.org/esa/ffd