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Palais des Nations, Geneva
Report on the Seventeenth Session of the Committee of Experts on International Tax Cooperation (E/2019/45-E/C.18/2019/12) – 16–19 October 2018)
Substantive Matters:
- Summary of the United Nations Practical Portfolio on Protecting the Tax Base of Developing Countries against Base Erosion: Income from Services (E/C.18/2018/9)
- Summary of the Practical Portfolio on Protecting the Tax Base of Developing Countries against Base-eroding Payments: Interest (E/C.18/2018/10)
- Summary of the Practical Portfolio on Protecting the Tax Base of Developing Countries against Base-eroding Payments: Rent and Royalties (E/C.18/2018/11)
Background:
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2018/CRP.8)
- Taxation of software payments as royalties (E/C.18/2018/CRP.9)
- Treatment of collective investment vehicles (E/C.18/2018/CRP.10)
- Update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (E/C.18/2018/CRP.11)
- Subcommittee on Tax Challenges related to the Digitalisation of the Economy (E/C.18/2018/CRP.12)
- Dispute avoidance and resolution (E/C.18/2018/CRP.13)
- Environmental tax issues (E/C.18/2018/CRP.14)
- Taxation of development projects (E/C.18/2018/CRP.15)
- International tax evasion and avoidance schemes, including the use of shell companies (E/C.18/2018/CRP.17)
- Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries (E/C.18/2018/CRP.18)
- The Role of Taxation and Domestic Resource Mobilization in the Implementation of the Sustainable Development Goals (E/C.18/2018/CRP.19)