Subcommittee on Article 26 Exchange of Information

• Status: Active
• Original Coordinator: Mr. Michael McIntyre (Wayne State University). Later replaced by Mr. José Antonio Bustos Buiza (Spain)
• New Coordinator: Mr. Robin Oliver (New Zealand)
• Original Members
  • Ms. Rowena Bethel (Bahamas)
  • Ms. Patricia Brown (USA)
  • Mr. Robert Waldburger (Switzerland)
  • Mr. Moftah Jassim Al-Moftah (Qatar)
  • Mr. Dmitry Vladimirovich Nikolaev (Russia)
• New Members: To be determined
• Original Mandate

The Subcommittee was mandated to propose language to update Article 26 and its Commentary; and to present the status of the work on practical issues of implementation made in the area by other international organizations and to make proposals on follow-up action.

• New Mandate:

Taking into account recent developments, including within OECD, the new mandate is to monitor international developments in the area of exchange of information (including meetings of the Global Forum on Tax Transparency and Exchange of Information for Tax Purposes) with a report to the next annual session of the Committee containing recommendations on any further work the Committee should undertake in this area.

• Creation: The former Subcommittee created in 2005 was dissolved in October 2008. A newly constituted Subcommittee was established in October 2011.
• Activities
• Original Reports
  • Revision of the wording of Article 26 of the UN Model Convention (2006)
  • Proposed Revised Commentary to Article 26, Part I: Commentary on paragraphs 1–3
  • Proposed Revised Commentary to Article 26, Part II: Commentary on paragraphs 4–7
• Original Output: A new draft Article 26 was presented to the Committee during its annual session in October 2008. Minor adjustments were agreed on and the article and its commentary were adopted.
  
• New Activities: Ongoing