Subcommittee on Improper Use of Treaties
- Status: Dissolved
- Coordinator: Mr. Kyung Geun Lee (Rep. of Korea)
- Members
- Mandate
To study the issue of improper use of treaties and propose suitable methods to combat treaty abuses. Based on the report of the subcommittee, the Committee of Experts would address the issue in the Article 1 of the UN Model Convention and particularly in its Commentary.
- Creation: First session of the Committee (October 2005)
- Dissolution: Fourth session of the Committee (October 2008)
- Activities:
- Output:
- Following the October 2008 session, a new text for Article 1 and its Commentary was finalized.
For more information, please contact: Michael Lennard, Acting Secretary,
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org
