Documents on International Cooperation in Tax Matters
2010
Background papers - United Nations Model Tax Convention update
| 11 October 2010 |
United Nations Model Tax Convention Update (E/C.18/2010/CRP.1) |
| 3 August 2010 |
Note by the Secretariat on "Issues relating to article 14 of the United Nations Model Convention" (E/C.18/2010/4)
|
Background papers - Article 13: capital gains
| 3 August 2010 |
Note by the Subcommittee on Capital Gains on "Paragraphs 4 and 5 of article 13 of the United Nations Model Tax Convention, and relevant commentary" (E/C.18/2010/3) |
Background papers - Definition of permanent establishment
| 5 August 2010 |
Note by the Working Group on Definition of Permanent Establishment on "Proposed new commentary on article 5: paragraphs 15.14 to 15.37" (E/C.18/2010/6) |
| 5 August 2010 |
Note by the Working Group on Definition of Permanent Establishment on "Proposed new Commentary on Article 5: paragraphs 1 to 15.13" (E/C.18/2010/5) |
Background papers - Dispute resolution
| 8 October 2010 |
Guide to the Mutual Agreement Procedure under Tax Treaties (E/C.18/2010/CRP.2/Add.1) |
| 6 October 2010 |
Report by the Subcommittee on Dispute Resolution: Arbitration as an Additional Mechanism to improve the mutual Agreement Procedure (E/C.18/2010/CRP.2) |
Background papers - Tax treatment of services
| 13 October 2010 |
Note by the Secretariat: Additional Note by Mr. Brian Arnold on the Tax Treatment of Services (E/C.18/2010/CRP.7/Add.1) |
| 11 October 2010 |
Note on the Taxation Services under the United Nations Model Tax Convention (E/C.18/2010/CRP.7) |
Background papers - Transfer Pricing: Practical Manual for Developing Countries
| 11 October 2010 |
Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2010/CRP.4)
|
Background papers - Revision of the Manual for the Negotiation of Bilateral Tax Treaties
| 12 October 2010 |
Secretariat Note on Revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (E/C.18/2010/CRP.10)
Accompanying draft Sections of the Manual:
|
Background papers - Capacity building
Background papers - New and emerging issues
Background papers - Other issues
| 13 October 2010 |
Secretariat Note on Agenda Item - Use of Tax Incentives in Attracting Foreign Direct Investment (E/C.18/2010/CRP.13) |
| 12 October 2010 |
Concept of beneficial Ownership: Discussion of Key Issues and Proposals for changes to the UN Model Commentary (E/C.18/2010/CRP.9) |
| 3 August 2010 |
Provisional agenda (E/C.18/2010/1) and organization of work (E/C.18/2010/2) |
ECOSOC resolutions & decisions
| 23 July 2010 |
ECOSOC resolution 2010/33 on "Committee of Experts on International Cooperation in Tax Matters" (E/2010/INF/2/Add.1, page 152) |
| 23 July 2010 |
ECOSOC decision 2010/257 on "Venue and dates of and provisional agenda for the sixth session of the Committee of Experts on International Cooperation in Tax Matters" (E/2010/INF/2/Add.1, page 204) |
| 20 July 2010 |
Statement on programme budget implications of draft resolution E/2010/L.10 (E/2010/L.28) |
| 2 July 2010 |
Draft ECOSOC resolution (E/2010/L.10) on "Committee of Experts on International Cooperation in Tax Matters" |
Reports of the Committee of Experts on International Cooperation in Tax Matters
E/2010/45
E/C.18/2010/7 |
Report on the sixth session of the Committee of Experts on International Cooperation in Tax Matters (18-22 October 2010)
|
For more information, please contact: Michael Lennard, Acting Secretary,
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org
