Second Session of the Committee of Experts on International Cooperation in Tax Matters
The second session of the Committee of Experts on International Cooperation in Tax Matters was held in Geneva from 30 October - 3 November 2006.
Background Documentation
- Report on the second session of the Committee of Experts on International Cooperation in Tax Matters (30 October -3 November 2006)
- Provisional agenda and organization of work E/C/18/2006/1
- Treaty Abuse and Treaty Shopping E/C/18/2006/2 (Advance Unedited Version)
- Supplementary Note to Treaty Abuse and Treaty Shopping E/C/18/2006/2-Add.1
- Assistance in the collection of taxes (Article 27) and its commentary E/C/18/2006/3
- Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries E/C.18/2006/4
- Tax treatment of donor-financed projects E/C.18/2006/5
- Revision of the wording of Article 26 of the UN Model Convention E/C.18/2006/6
- Work on exchange of information and conclusion E/C.18/2006/6/Add.1 (advance unedited version)
- Revision of the commentaries to Article 26 of the UN Model E/C.18/2006/6/Add.2 (advance unedited version)
- Developing a Code of Conduct on Promoting Tax Compliance E/C.18/2006/6/Add.3 (advance unedited version)
- Manual for the negotiation of tax treaties between developed and developing countries (EC18/2006/7-Cover); (EC18/2006/7-Part1); (EC18/2006/7-Part 2); (EC18/2006/7- Part 3); (EC18/2006/7-annex)
- Dispute Resolution/Arbitration in tax treaty disputes E/C.18/2006/8
- Treatment of Islamic financial instruments under the UN Model Double Taxation Convention between Developed and Developing Countries E/C.18/2006/9
For more information, please contact: Manuel F. Montes, Secretary
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org