Subcommittee on the United Nations Model Tax Convention Update

• Status: Active
• Coordinator: Mr. Robin Oliver (New Zealand)
• Members
  • Ms. Claudine Devillet (Belgium)
  • Ms. Liselott Kana (Chile)
  • Ms. Anita Kapur (India)
• Mandate

The Subcommittee is mandated to collate all the work on the Model update that has been completed by the Committee, drawing upon the work of relevant Working Groups. It will also review the existing Commentary and identify desirable amendments to the Commentary. It will report back to the next annual session of the Committee with a report on work-in-progress on the update. It will report back to the 2011 annual session with a proposed final draft of the Model update.

• Creation: Fifth session of the Committee (October 2009)
• Activities:
  • Reports:
    • Note on United Nations Model Tax Convention update (2010):
    • Proposed update of United Nations Model Tax Convention (2011):
      Introduction
    • Articles and Commentaries:
      Note on proposed Update of United Nations Model Tax Convention
      Additional update -1
      Additional update - 2
      Additional update - 3
• Output: An update draft of the UN Model Double Tax Convention has been finalized.