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Eighth Session of the Committee of Experts on International Cooperation in Tax Matters

15–19 October 2012, Geneva

In accordance with ECOSOC decision 2012/255 of 23 July 2012, the eighth annual session of the Committee of Experts on International Cooperation in Tax Matters was held from 15 to 19 October 2012 at the Palais des Nations in Geneva. A major outcome of the session was the adoption by the Committee of the Practical Manual on Transfer Pricing for Developing Countries. The session also addressed other important areas, such as tax treatment of services, revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries and capacity building in national tax systems.

Organizational Matters

 

 

 

 

 

 

 

 

 

 

Background Information

  • Note by the Secretariat on "United Nations Model Double Taxation Convention between Developed and Developing Countries: brief summary of articles" (E/C.18/2012/3)
  • Note by the Secretariat on "Taxation of fees for technical and other services under the
    United Nations Model Convention" (E/C.18/2012/4) (Presentation)
  • Note by the Secretariat on "Auxiliary activities under article 8" (E/C.18/2012/5)
    • Article 8 of the UN Model – Transportation: Issues for the Committee (Presentation)
  • Opening statement by Alexander Trepelkov, Director, Financing for Development Office, DESA

Conference room papers (CRP)

Documents from 7th annual session in 2011:

Additional Documents:

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Please note that the Secretariat is advised that the following scheduled papers are not needed by those dealing with the relevant subjects and they will therefore not form part of the annual session's documentation:

  • Exchange of Information (E/C.18/2012/CRP.2);
  • Manual for Negotiation of Bilateral Tax Treaties (E/C.18/2012/CRP.3) [see 2011 documents above instead];
  • Dispute resolution: proposed mutual agreement procedure guide (E/C.18/2012/CRP.8) [see 2011 document above instead];
  • Permanent establishment issues in international value added tax cases (E/C.18/2012/CRP.9) (Presentation)
  • Foreign direct investment issues and corporate taxation (E/C.18/2012/CRP.11) (Presentation).

 

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

 
 
 

Financing for Development Office, 2 U.N. Plaza (DC2-2170), New York, N.Y. 10017
Email: ffdoffice@un.org, Fax: 212-963-0443, Website: www.un.org/esa/ffd