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United Nations Model Tax Convention update

2011

17 August 2011 Note by the Secretariat on "Country observations, reservations and positions: relevance to the United Nations Model Tax Convention" (E/C.18/2011/4)
17 August 2011 Note by the Secretariat on "Ad hoc expert group meeting on the 2011 update of the United Nations Model Tax Convention" (E/C.18/2011/3)

2010

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)

2009

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)

2008

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)

2007

2 November 2007 Revision of the commentaries of the UN Model Convention (E/C.18/2007/CRP.8/Rev.1)
30 October 2007 Corrigendum to the proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2007/CRP.3/Corr.1)
18 October 2007 Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2007/CRP.3)
9 October 2007 Note by the Secretariat on "Citation of the OECD Model Tax Convention by the United Nations Model Tax Convention" (E/C.18/2007/CRP.13)

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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