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Exchange of information

2008

16 October 2008 Corrigendum to the note by the Coordinator of the Subcommittee on "Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras.1-3)" (E/C.18/2008/3/Corr.1)
16 October 2008 Note by the Coordinator of the Subcommittee on "Exchange of Information: proposed revised commentary (2008) on article 26 (paras.4-6) and proposed code of conduct on cooperation in combating international tax evasion" (E/C.18/2008/3/Add.1/Corr.1)
11 August 2008 Note by the Coordinator of the Subcommittee on "Exchange of Information: proposed revised commentary (2008) on article 26 (paras. 4-6) and proposed code of conduct on cooperation in combating international tax evasion" (E/C.18/2008/3/Add.1)
11 August 2008 Note by the Coordinator of the Subcommittee on "Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras. 1-3)" (E/C.18/2008/3)

2007

25 October 2007 Proposed general considerations and commentary prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on "Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries" (Comparison of Convener’s 2007 Draft to 2001 Commentary) (E/C.18/2007/CRP.15)
21 August 2007 Proposed commentary on paragraphs 4 to 7 and the inventory of exchange mechanisms, prepared by the Interior Coordinator of the Subcommittee on Exchange of Information on "Proposed commentary on article 26" (E/C.18/2007/11)
21 August 2007 Proposed general considerations and commentary on paragraphs 1-3 prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on "Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries" (E/C.18/2007/10)
21 August 2007 Note by the Interim Coordinator of the Subcommittee on Exchange of Information on "Exchange of information" (E/C.18/2007/5)

2006

8 September 2006 Revision of the wording of article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/6)
1 September 2006 Revision of the wording of Article 26 of the UN Model Convention (E/C.18/2006/6/Add.2) (Advance unedited version)
1 September 2006 Work on exchange of information and conclusion (E/C.18/2006/6/Add.1) (Advance unedited version)

2005

15 November 2005 OECD’s work on improving exchange of information (E/C.18/2005/10/Add.2)
11 November 2005 Report of the Ad Hoc Group of Experts Meeting on Exchange of Information (Revision of Article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries) (E/C.18/2005/10/Add.1)
4 October 2005 Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2005/10)

 

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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Email: ffdoffice@un.org, Fax: 212-963-0443, Website: www.un.org/esa/ffd