Bienvenue aux Nations Unies

Documents and Publications

Total documents: 1071
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BEPS: Proposed General Anti-avoidance Rule Commentary for a New Article (E/C.18/2017/CRP.12)
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Secretariat note (E/C.18/2017/CRP.11)
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Changes to the UN Model Double Taxation Convention Dealing with the Operation of Ships and Aircraft in International Traffic (E/C.18/2017/CRP.10)
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Transfer Pricing Issues in Extractive Industries (E/C.18/2017/CRP.9)
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New Article 29 (Entitlement to Benefits) of the UN Model and its commentary (E/C.18/2017/CRP.8)
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Proposed Base Erosion and Profit-Shifting Related Changes to the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2017/CRP.7)
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Carbon taxation – an instrument for developing countries to raise revenues and support national climate policies (E/C.18/2017/CRP.6)
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Possible amendments to the commentary on Article 12 (Royalties) in relation to: (i) commercial, industrial and scientific equipment; or (ii) software related payments (E/C.18/2017/CRP.5)
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Non-Binding Dispute Resolution Potential Changes to Article 25 of the UN Model (E/C.18/2017/CRP.4.Annex3)
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Coordinator’s Report on Work of the Subcommittee on the Mutual Agreement Procedure—Dispute Avoidance and Resolution (E/C.18/2017/CRP.4)