Second session of Committee of Experts on International Cooperation in Tax Matters

Conference room papers (CRP)

Please note that for logistical reasons we will most likely be able to supply Committee Members only with the larger conference room paper (CRP) documents in Geneva, including the draft Manual for the Negotiation of Bilateral Tax Treaties and documents over 50 pages long. We urge other participants to bring electronic or paper copies of such documents to the Annual Session.

• Treaty Abuse and Treaty Shopping (E/C/18/2006/2 – Advance unedited version)
• Supplementary Note to Treaty Abuse and Treaty Shopping (E/C/18/2006/2-Add.1)
• Assistance in the collection of taxes (Article 27) and its commentary (E/C/18/2006/3)
• Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/4)
• Tax treatment of donor-financed projects (E/C.18/2006/5)
• Revision of the wording of Article 26 of the UN Model Convention (E/C.18/2006/6)
• Work on exchange of information and conclusion (E/C.18/2006/6/Add.1 – Advance unedited version)
• Revision of the commentaries to Article 26 of the UN Model (E/C.18/2006/6/Add.2 – Advance unedited version)
• Developing a Code of Conduct on Promoting Tax Compliance (E/C.18/2006/6/Add.3 – Advance unedited version)
• Manual for the negotiation of tax treaties between developed and developing countries (EC18/2006/7-Cover); (EC18/2006/7-Part1); (EC18/2006/7-Part 2); (EC18/2006/7- Part 3); (EC18/2006/7-annex)
• Dispute Resolution/Arbitration in tax treaty disputes E/C.18/2006/8
• Treatment of Islamic financial instruments under the UN Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/9)