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

Documents

Symbol Title
E/C.18/2008/6 Report on the fourth session of the Committee of Experts on International Cooperation in Tax Matters (20-24 October 2008)
E/C.18/2008/1 Provisional agenda and organization of work
E/C.18/2008/CRP.9 Revised tentative programme of work
E/C.18/2008/2 Follow-up International Conference on Financing for Development to Review the Implementation of the Monterrey Consensus: Tax Matters
E/C.18/2008/3 and E/C.18/2008/3/Corr.1 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/Add.1 and E/C.18/2008/3/Add.1/Corr.1 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.18/2008/5 and E/C.18/2008/4/Corr.1 Treatment of Islamic financial instruments under the United Nations Model Double Taxation Convention between developed and developing countries
E/C.18/2008/CRP.1 Note by the coordinator of working group on commentaries of the UN Model Convention: Revision of the commentaries of the UN Model Convention
E/C.18/2008/CRP.1/Add.1 Comments on the Proposal for Amendments of the United Nations Model Double Taxation Convention between Developed and Developing Countries: Further Issues Relating to Permanent Establishment
E/C.18/2008/CRP.2 Note by the coordinator of the subcommittee on improper use of treaties: Proposed amendments
E/C.18/2008/CRP.2/Add.1 Progress report by the coordinator of the subcommittee on improper use of treaties: Beneficial ownership
E/C.18/2008/CRP.3 Note by the coordinator of the subcommittee on definition of permanent establishment: Further issues relating to permanent establishment
E/C.18/2008/CRP.5, E/C.18/2008/CRP.5/Add.1 and E/C.18/2008/CRP.5/Add.2

Revision of the United Nations manual for the negotiation of bilateral tax treaties between developed and developing countries

E/C.18/2008/CRP.6 and E/C.18/2008/CRP.6/Add.1 Resolving issues that prevent a mutual agreement: Supplementary mechanisms for dispute resolution
E/C.18/2008/CRP.10 Note by the coordinator of the subcommittee on definition of permanent establishment: Finalised amendments to current commentary on article 5 - permanent establishment

For more information, please contact: Michael Lennard, Acting 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