21st Session of the Committee of Experts on International Cooperation in Tax Matters

Virtual informal meetings
Geneva UNHQ

21st Session of the Committee of Experts on International Cooperation on Tax Matters
20 October – 6 November 2020
Virtual informal meetings

IMPORTANT: Please kindly note that dates and venue have changed for the 21st Session of the Committee of Experts on International Cooperation in Tax Matters, following an applicable Economic and Social Council Decision of  July 2020 and in light of the COVID-19 pandemic.  

The 21st Session will be held in scaled-down format using a virtual platform, with informal meetings held between the dates 20 October and 6 November 2020. The exact meeting times during this band of dates and the modalities of the meetings will be advised shortly.

In preparation for the 21st Session, draft papers are available now for public comments. The relevant Subcommittees will take these comments into account in finalizing the conference room papers for the 21st Session.

Please send your comments on any of the draft papers to taxcommittee@un.org. 

Environmental Tax Issues, for comments by 7 August 2020
•    Chapter 3: Designing a Carbon Tax - Carbon Taxation Handbook (E/C.18/2020/CRP17)
•    Chapter 4: From Design to Administration: Practical Application of a Carbon Tax - Carbon Taxation Handbook (E/C.18/2020/CRP18)
•    Chapter 2: Carbon Taxation: An Introduction for Policymakers - Carbon Taxation Handbook (E/C.18/2020/CRP19)

Extractive Industries - Updating of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries, for comments by 7 August 2020
•    Chapter xx: Tax incentives & the oil industry (Extractives Handbook) (E/C.18/2020/CRP21)
•    Chapter xx: Tax treatment of sub-contractors (Extractives Handbook) (E/C.18/2020/CRP22)
•    Chapter xx: Production Sharing Contracts (Extractives Handbook) (E/C.18/2020/CRP23)
•    Chapter xx: Tax Treatment of Financial Transactions (Extractives Handbook) (E/C.18/2020/CRP24)

United Nations Model Double Taxation Convention Between Developed and Developing Countries, for comments by 21 August 2020
•    Discussion Draft - Capital Gains on Offshore Indirect Transfers 
•    Discussion Draft - Tax Treaty Treatment of Collective Investment Vehicles, Pension Funds and REITs
•    Discussion Draft - Inclusion of software payments in the definition of royalties  (by 2 October 2020)

The Tax Treatment of ODA Projects, for comments by 16 September 2020
-    Discussion Draft: Guidelines on the Tax Treatment of Government to Government Aid Projects

Digitalized Economy

Notification of Input Paper 
At its 20th session in June 2020, a drafting group composed of those seeking consideration of an additional provision in the UN Model Tax Convention to deal with certain aspects of taxation in an increasingly digitalized economy was mandated to put forward a draft of a proposal along those lines.  This process is without prejudice to the ultimate inclusion or otherwise of any provision in the UN Model and it was recognised that it should take on board not only the calls in favour of such a provision, but also relevant discussions about clarifying objectives and recognizing practical complexities. 
The input document will next be considered in a Subcommittee meeting prior to the Committee’s twenty-first session.  The proposal should be read in the context of previous papers considered by the Committee:   E/C.18/2020/CRP25 of 30 May 2020 and  paper E/C.18/2019/CRP12  of 5 April 2019, as well as paper E/C.18/2019/CRP16 of 30 September 2019 which was not formally considered by the Commission but which informs the discussion.
-    Drafting Group Proposal – Possible Tax Treaty, Provision on Payments for Digital Services 
-    Drafting Group Cover Note

Subcommittee Meeting of 25-27 August 2020
-    Some Outcomes of the Subcommittee on Tax Challenges Related to the Digitalization of the Economy Meeting of 25-27 August