Subcommittee on the UN Model Tax Convention between Developed and Developing Countries
Established: 20 October 2017
Coordinators: Carmel Peters (New Zealand)
Participants in the Subcommittee:
Natalia Aristizabal Mora (Colombia)
Abdoulfatah Moussa Arreh (Djibouti)
Rajat Bansal (India)
Margaret Moonga Chikuba (Zambia)
Mitsuhiro Honda (Japan)
Patricia Mongkhonvanit (Thailand)
Marlene Patricia Nembhard-Parker (Jamaica)
George Omondi Obell (Kenya)
Carlos E. Protto (Argentina)
Aart Roelofsen (the Netherlands)
Christoph Schelling (Switzerland)
Alexandr Smirnov (Russian Federation)
Stephanie Lynn Smith (Canada)
Titia Stolte-Detring (Germany)
Jose Ignacio Troya Gonzalez (Ecuador)
Ingela Willfors (Sweden)
Yan Xiong (China)
Sing Yuan Yong (Singapore)
Enrique Bolado (Mexico)
Sophie Chatel (International Organization/OECD)
Claire McLellan (New Zealand)
Gian Sandri (Swizerland)
John Stokes (UK)
Liu Xiaomeng (China)
Subgroup to examine issues on taxation of software payments as royalties:
Rajat Bansal (India)
Margaret Moonga Chikuba (Zambia)
Jorge Antonio Deher Rachid (Brazil)
Eric N Yarboi Mensah (Ghana)
Christoph Schelling (Switzerland)
Titia Stolte-Detring (Germany)
Ingela Willfors (Sweden)
Yan Xiong (China)
Enrique Bolado (Government)
John Stokes (Government)
Mandate
The Subcommittee is mandated to consider, make recommendations and provide proposed drafting for the next update of the UN Model Double Taxation Tax Convention (the Update) focusing on issues of the most relevance to developing countries.
The Subcommittee will report to the Committee at its sixteenth session in 2018, and at each session thereafter, with a view to finalizing its work no later than the twenty-first session in 2020.
*Subcommittee meeting NY/27-28 April 2019