Bienvenidos a las Naciones Unidas

Documents and Publications

Total documents: 1071
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Secretariat Note: Proposed Changes to the UN Model Double Taxation Convention Commentary on Articles 3 and 8 (E/C.18/2016/CRP.24) – Agenda item 3 (a) (i)
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Proposed Guidance on Value Added Tax (VAT) issues in the Extractive Industries (E/C.18/2016/CRP.23) – Agenda item 3 (b) (ii)
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Proposed Guidance on Permanent Establishment in the Extractive Industries (E/C.18/2016/CRP.22) – Agenda item 3 (b) (ii)
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Proposed Guidance on Fiscal Take in the Extractive Industries (E/C.18/2016/CRP.21) – Agenda item 3 (b) (ii)
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Proposed general anti-avoidance rule – Commentary for a new Article (E/C.18/2016/CRP.20) – Agenda Item 3 (a) (iii)
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Proposed new Article 1 Commentary (E/C.18/2016/CRP.19) – Agenda Item 3 (a) (iii)
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Proposed Base Erosion and Profit-Shifting Related Changes to the United Nations Model (E/C.18/2016/CRP.18) – Agenda item 3 (a) (iii) – Base erosion and profit-shifting
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Base erosion and profit-shifting – possible changes to Articles and Commentaries, including a possible LOB clause (E/C.18/2016/CRP.16) – Agenda item 3 (a) (iii)
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Presentation by OECD representative on OECD Model changes relating to international traffic and possible similar changes to the UN Model (E/C.18/2016/CRP.17) – Agenda item 3 (a) (i)
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Official Summary of the fifth biennial High-level Meeting of the DCF