Committee of Experts on International Cooperation in Tax Matters
The Committee of Experts on International Cooperation in Tax Matters as a subsidiary body of the Economic and Social Council is responsible for keeping under review and update, as necessary, the United Nations Model Double Taxation Convention between Developed and Developing Countries and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. It also provides a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities and assesses how new and emerging issues could affect this cooperation. The Committee is also responsible for making recommendations on capacity-building and the provision of technical assistance to developing countries and countries with economies in transition. In all its activities, the Committee gives special attention to developing countries and countries with economies in transition.
Mr. Eric Mensah, Coordinator of the Subcommittee on Extractive Industries Taxation Issues for Developing Countries has put forth for public comment the first working drafts that are currently under consideration by the Subcommittee: Overview Note, Capital Gains Taxation and Indirect Sale, VAT in the Extractive Industries, Taxation Guidelines for Worldwide Decommissioning, Note on Selected Treaty Issues in Relation to Extractive Industries. Comments are welcome from all stakeholders until 16 February 2015 and should be send to Ilka Ritter at email@example.com
Tenth Session of the Committee of Experts on International Cooperation in Tax Matters: 27-31 October 2014, Geneva - presentations are available