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Subcommittee on Capital Gains

Please note: For later documents see 2012 annual session page

  • Status: Active
  • Coordinator: Mr. Tizhong Liao (China)
  • Members
  • Mandate

1. The Subcommittee will analyse and make proposals for consideration by the Committee on:
a) Rewriting the Commentary on the new paragraph 5 of Article 13;
b) Addressing the abuse issues relating to paragraph 5 and the policy issues allowing reasonable restructuring; and
c) Addressing the compliance issues of paragraph 4 and the possibility of rewriting this paragraph.

2. Contributions and active support by representatives and observers in the Subcommittees were encouraged and welcomed by the Committee. However Members of the Committee recognized that, in the case of divergent views emerging during the work of the Subcommittees, the views of Members of the Committee within a Subcommittee have precedence as compared with contrary views of other participants in Subcommittees where decisions were necessary to take the work of the Subcommittee forward. It was noted that Subcommittee conclusions would be circulated appropriately among Members of the Committee for comment.

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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