First session of the Committee of Experts on International Cooperation in Tax Matters
The first session of the Committee of Experts on International Cooperation in Tax Matters was held in Geneva Geneva from 5-9 December 2005.
Background Documentation
- Report on the first session of the Committee of Experts on International Cooperation in Tax Matters (5-9 December 2005)
- Proposed Agenda and Draft Programme of Work for the 1st Session of the Committee of Experts on International Cooperation In Tax Matters (Geneva, 5-9 December 2005)
- Abuse of tax treaties and treaty shopping
- Assistance in the collection of taxes
- Revision of the United Nations Model Resolution of Tax Treaty Disputes
- Application of the United Nations Model to payments received under certain financial instruments
- Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries
- Tax aspects of donor-financed projects
- Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries
- Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries-Annex
- 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)
- OECD’s work on improving exchange of information
- Tax cooperation and cross-border tax crime: Roles of international organization and potential roles for the United Nations
For more information, please contact: Michael Lennard, Acting Secretary,
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org