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Palais des Nations, Geneva
Outcome:
Substantive Matters:
- Note by the Secretariat on “Enhancing the effectiveness of external support in building tax capacity in developing countries” (E/C.18/2016/2)
- Note by the Secretariat on “United Nations Capacity Development Programme on International Tax Cooperation” (E/C.18/2016/3)
- Note by the Secretariat on “The World Customs Organization Guide to Customs Valuation and Transfer Pricing” (E/C.18/2016/4)
- Note by the Secretariat on “Trade mis-invoicing” and its relationship to “transfer mis-pricing” (E/C.18/2016/5)
Background:
- Revised Draft Article and Commentary for UN Model Tax Convention – Fees for Technical Services” (E/C.18/2016/CRP 1) – Agenda item 3 (a) (vi)
- Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries ” (E/C.18/2016/CRP.2) – Agenda item 3 (b) (i)
- CRP.2 Preliminary Att: Order of Chapters
- CRP.2 Attachment 1: Foreword
- CRP.2 Attachment 2: Global Business Restructuring
- CRP.2 Attachment 3: Comparability Analysis
- CRP.2 Attachment 4: Methods
- CRP.2 Attachment 5: Intra-Group Services
- CRP.2 Attachment 6: Intangible Property
- CRP.2 Attachment 7: Cost Contribution Arrangements
- CRP.2 Attachment 8: Business Restructurings
- CRP.2 Attachment 9: Domestic Law
- CRP.2 Attachment 10: Documentation
- CRP.2 Attachment 12: China Country Practice
- Taxation of the extractive industries” (E/C.18/2016/CRP.3) – Agenda item 3 (b) (ii)
- CRP.3 Attachment A: Decommissioning
- CRP.3 Attachment B: Value Added Tax Issues
- CRP.3 Attachment C: Negotiation and Renegotiation
- CRP.3 Attachment D: Permanent Establishment Issues
- CRP.3 Attachment E: Government Fiscal Take
- Mutual agreement procedure — dispute avoidance and resolution” (E/C.18/2016/CRP.4) – Agenda item 3 (b) (v)
- Informal Secretariat Update of the Provisional Agenda and Organization of Work” (E/C.18/2016/CRP.5) Agenda item 2
- Tax incentives — presentation by delegate from the International Monetary Fund” (E/C.18/2016/CRP.6) – Agenda item 3 (b) (vii)
- Application of treaty rules to hybrid entities” (E/C.18/2016/CRP.7) – Agenda item 3 (a) (i)
- Article 12 (Royalties): possible amendments to the commentary on Article 12″ (E/C.18/2016/CRP.8) – Agenda item 3 (a) (iii)
- Article 26 (Exchange of information): proposed Code of Conduct” (E/C.18/2016/CRP 9) – Agenda item 3 (a) (v)
- Proposed BEPS-related Changes to the United Nations Model” (E/C.18/2016/CRP.10) – Agenda item 3 (a) (vii)
- Taxpayer rights in cross-border tax disputes” (E/C.18/2016/CRP.11) – Agenda item 3 (b) (v) Mutual agreement procedure — dispute avoidance and resolution