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Subcommittee on Tax Treatment of Services

Please note: For later documents see 2012 annual session page

  • Status: Active
  • Coordinator: Ms. Liselott Kana (Chile)
  • Members
  • Mandate
The Subcommittee is mandated to address the issue of the taxation treatment of services in general and in a broad way including related aspects and issues. The issue of taxation of fees for technical services should also be addressed. This is the initiation of this extensive work and the Subcommittee should present at the next annual session of the Committee an initial evaluation, some possible building blocks and potential ways to go forward.

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


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