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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

18 October 2010 Update on Work of Subcommittee on Capacity Building (E/C.18/2010/CRP.11/Add.1)
11 October 2010 Overview of Cooperation on Capacity Building in Taxation (E/C.18/2010/CRP.11)

Background papers - New and emerging issues

22 October 2010 Tax Cooperation on Climate Change (E/C.18/2010/CRP.12)

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, Secretary,
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org

 
 
 

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