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Documents on International Cooperation in Tax Matters

2009

Background papers - United Nations Model Tax Convention update

14 October 2009 Note Provided by the Coordinator of the Working Group on "General Issues in the Review of Commentaries" (E/C.18/2009/CRP.5) (Advance unedited version)
6 August 2009 Note by the Secretariat on "Recent work of the Organization for Economic Cooperation and Development on the attribution of profits to permanent establishments: implications for the United Nations Model Double Taxation Convention between Developed and Developing Countries" (E/C.18/2009/2)

Background papers - Definition of permanent establishment

12 October 2009

Note by the Secretariat on "Definition of Permanent Establishment: Proposed Amendments" (E/C.18/2009/CRP.1)

Background papers - Tax treatment of services

15 October 2009 Note Provided by the Coordinator of the Subcommittee on Article 14 and the Tax Treatment of Services (E/C.18/2009/CRP.4)

Background papers - Transfer Pricing: Practical Manual for Developing Countries

18 August 2009 Note by the Secretariat on "Transfer Pricing Practical Manual for Developing Countries" (E/C.18/2009/5)

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

12 October 2009

Note Provided at the Request of the Coordinator of the Subcommittee on Revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (E/C.18/2009/CRP.3)

Background papers - Capacity building

7 August 2009 Tax treaty process for developing countries (E/C.18/2009/3)

Background papers - Other issues

12 October 2009 Note by the Secretariat on "Proposed Code of Conduct on Cooperation in Combating International Tax Evasion" (E/C.18/2009/CRP.2)
10 August 2009 Note by the Secretariat on "Outcomes of recent conferences relevant to the Committee of Experts" (E/C.18/2009/4)
6 August 2009 Provisional agenda and organization of work (E/C.18/2009/1)

ECOSOC resolutions & decisions

31 July 2009 ECOSOC decision 2009/265 on "Committee of Experts on International Cooperation in Tax Matters" (E/2009/INF/2/Add.1, page 156)

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

E/2009/45 (SUPP)
E/C.18/2009/6 (SUPP)

Report on the fifth session of the Committee of Experts on International Cooperation in Tax Matters (19-23 October 2009)

 

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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