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Subcommittee on Article 14


  • Status: Dissolved
  • Coordinator: Ms. Liselott Kana (Chile)
  • Members
  • Mandate
To update and improve the Article 14 and to deal with the tax treatment of services.
  • Creation: Fourth session of the Committee (November 2008)
  • Dissolution: Sixth session of the Committee (October 2010)
  • Activities:
  • Output: In October 2010, during the fifth session of the Committee, after a rewording of certain paragraph of the draft proposal, a new text for Article 14 was adopted.

For more information, please contact: Michael Lennard, Secretary,
Committee of Experts on International Cooperation in Tax Matters


Financing for Development Office, 2 U.N. Plaza (DC2-2170), New York, N.Y. 10017
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