Third Session of the Committee of Experts on International Cooperation in Tax Matters

• Report on the third session of the Committee of Experts on International Cooperation in Tax Matters (29 October - 2 November 2007)
• Provisional agenda and organization of work (E/C.18/2007/1 and E/C.18/2007/1/Corr.1)
• Improper Use of Treaties (E/C.18/2007/CRP.2) [ E S ]
• Proposal for Amendments to Article 5 of the UN Model (E/C.18/2007/CRP.3 and E/C.18/2007/CRP.3/Corr.1)
• Further Issues Relating to Permanent Establishment (E/C.18/2007/CRP.4)
• Exchange of Information (E/C.18/2007/5)
• Proposed Revised Commentary to Article 26, Part I: Commentary on paragraphs 1-3 (E/C.18/2007/10)
• Proposed Revised Commentary to Article 26, Part II: Commentary on paragraphs 4-7 (E/C.18/2007/11)
• Proposed Revised Commentary on Article 26 - Comparison with Existing Commentary (E/C18/2007/CRP.15)
• United Nations Code of Conduct on Cooperation in Combating International Tax Evasion and Avoidance (E/C.18/2007/CRP.17)
• Dispute Resolution (E/C.18/2007/CRP.7)
• Treatment of Islamic Financial Instruments under the UN Model (E/C.18/2007/9)
• Tax Treatment of Donor-financed Projects - Room Paper (E/C.18/2007/CRP.12)
• Revision of the UN Manual for the negotiation of tax treaties between developed and developing countries (E/C.18/2007/CRP.6)
• Revision of Commentaries (E/C.18/2007/CRP.8/Rev.1)
• Citation of the OECD Model Tax Convention by the UN Model – Secretariat Note (E/C.18/2007/CRP.13)
• Report of the Group of Experts Meeting on Tax Aspects of Domestic Resource Mobilisation (E/C.18/2007/CRP.14)
• Assistance in the collection of taxes (Article 27) and its commentary (E/C.18/2007/CRP.16)