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Geneva, Switzerland
The 19th Session of the Committee will focus on issues related to the next update of the UN Nations Model Double Taxation Convention between Developed and Developing Countries, on the development of a UN Handbook on Tax Dispute Avoidance and Resolution and an Environmental Handbook as well as on the next update of the UN Transfer Pricing Manual and the UN Extractive Industries Handbook. Other items of the agenda include the tax consequences of the digitalized economy, the tax treatment of official development assistance projects, capacity-building activities, and tax and the SDGs.
Background:
- Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2019/CRP.15)
- Report of the Subcommittee on Tax Challenges related to the Digitization of the Economy (E/C.18/2019/CRP.16) – not currently available
- Chapter 3 (Domestic Dispute Resolution Mechanisms) of the Handbook on Dispute Avoidance and Resolution (E/C.18/2019/CRP.17)
- Chapters 5 and 6 of the Handbook on dispute avoidance and resolution (E/C.18/2019/CRP.18)
- Update on the Work on the tax treatment of ODA projects (E/C.18/2019/CRP.19)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Tax policy considerations related to the tax treaty treatment of collective investment (E/C.18/2019/CRP.20)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Beneficial Ownership (E/C.18/2019/CRP.21)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Taxation of Capital Gains (E/C.18/2019/CRP.22)
- Chapter 3 (Designing a Carbon Tax) – Work on environmental taxation issues (E/C.18/2019/CRP.23)
- Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries – Tax Incentives (E/C.18/2019/CRP.24)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Article 7 (Business Profits) (E/C.18/2019/CRP.27)