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