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Documents on International Cooperation in Tax Matters

2008

Background papers - United Nations Model Tax Convention update

17 October 2008 Note by the coordinator of the working group on "Commentaries of the UN Model Convention: Revision of the Commentaries of the UN Model Convention" (E/C.18/2008/CRP.1)

Background papers - Definition of permanent establishment

17 October 2008 Note by the Coordinator of the Subcommittee on Definition of Permanent Establishment: finalised amendments to current Commentary on article 5 - permanent establishment (E/C.18/2008/CRP.10)
October 2008 Proposal for Amendments of the United Nations Model Double Taxation Convention between Developed and Developing Countries: Further Issues Relating to Permanent Establishment (E/C.18/2008/CRP.3)
17 October 2008

Conference Note on "Comments on the Proposal for Amendments of the United Nations Model Double Taxation Convention between Developed and Developing Countries: Further Issues Relating to Permanent Establishment" (E/C.18/2008/CRP.1/Add.1)

Background papers - Dispute resolution

17 October 2008 Subcommittee on Dispute Resolution: Background Note on "Resolving issues that prevent a mutual agreement: Supplementary mechanisms for dispute resolution" - Addendum A Guide to the Mutual Agreement Procedure under the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2008/CRP.6/Add.1)
17 October 2008 Subcommittee on Dispute Resolution: Background Note on "Resolving issues that prevent a mutual agreement: Supplementary mechanisms for dispute resolution" (E/C.18/2008/CRP.6)

Background papers - Exchange of information

16 October 2008 Corrigendum to the note by the Coordinator of the Subcommittee on "Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras.1-3)" (E/C.18/2008/3/Corr.1)
16 October 2008 Note by the Coordinator of the Subcommittee on "Exchange of Information: proposed revised commentary (2008) on article 26 (paras.4-6) and proposed code of conduct on cooperation in combating international tax evasion" (E/C.18/2008/3/Add.1/Corr.1)
11 August 2008 Note by the Coordinator of the Subcommittee on "Exchange of Information: proposed revised commentary (2008) on article 26 (paras. 4-6) and proposed code of conduct on cooperation in combating international tax evasion" (E/C.18/2008/3/Add.1)
11 August 2008 Note by the Coordinator of the Subcommittee on "Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras. 1-3)" (E/C.18/2008/3)

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

17 October 2008 Note by the Coordinator of the Subcommittee on "Improper use of treaties: Proposed amendments" (E/C.18/2008/CRP.2)

Background papers - Treatment of Islamic financial instruments

5 September 2008 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.18/2008/4/Corr.1)
6 August 2008 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.18/2008/5)

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

20 October 2008 Addendum to the note by the coordinator of the working group on "Revision of the United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries" (E/C.18/2008/CRP.5/Add.2)
20 October 2008 Addendum to the note by the coordinator of the working group on "Revision of the United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries" (E/C.18/2008/CRP.5/Add.1)
20 October 2008

Note by the coordinator of the working group on "Revision of the United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries" (E/C.18/2008/CRP.5)

Background papers - Other issues

17 October 2008 Addendum to the Note by the Coordinator of the Subcommittee on Improper Use of treaties: Proposed amendments (E/C.18/2008/CRP.2/Add.1)
17 October 2008 Revised tentative programme of work (E/C.18/2008/CRP.9)
5 September 2008 Provisional agenda and organization of work (E/C.18/2008/1)
21 August 2008 Note by the Secretariat on "Follow-up International Conference on Financing for Development to Review the Implementation of the Monterrey Consensus: tax matters" (E/C.18/2008/2)

ECOSOC resolutions & decisions

24 July 2008 ECOSOC resolution 2008/16 on "Committee of Experts on International Cooperation in Tax Matters" (E/2008/INF/2/Add.1, page 44)

Reports of the Secretary-General

6 March 2008

Report of the Secretary-General on "Financing of the Committee of Experts on International Cooperation in Tax Matters" (E/2008/4)

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

E/2008/45
E/C.18/2008/6
Report on the fourth session of the Committee of Experts on International Cooperation in Tax Matters (20-24 October 2008)

 

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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