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

21–25 October 2013, Geneva

In accordance with ECOSOC decision 2013/239 of 23 July 2013, the ninth session of the Committee of Experts on International Cooperation in Tax Matters was held from 21 to 25 October 2013 at the Palais des Nations in Geneva.

The meeting discussed, inter alia, issues related to the next update of the United Nations Model Double Taxation Convention between Developed and Developing Countries, including various issues related to the concept of “permanent establishment” (Article 5), the meaning of “auxiliary activities” under Article 8 (Transportation), the “force of attraction” principle in Article 7, the Commentary to Article 9 (Associated Enterprises), Article 12 on Royalties, and Exchange of Information (Article 26). The Committee also discussed cross-cutting issues under the UN Model, such as taxation of services and interaction of the Model with climate change mechanisms.

Other issues on the agenda of the session included work towards the next update of the United Nations Practical Manual on Transfer Pricing for Developing Countries, foreign direct investment issues and corporate taxation, including resource taxation issues for developing countries, and capacity development.

As this was the first session of the new Membership of the Committee, a Chairperson and other Officers were elected at the beginning of the session. Establishment of Subcommittees and appointment of their Coordinators were also decided on during the course of the session.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Substantive matters

Background Information

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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