Subcommittee on the UN Model Tax Convention between Developed and Developing Countries

Subcommittee on the UN Model Tax Convention between Developed and Developing Countries

Mandate:

The Subcommittee is mandated to consider, make recommendations, and provide proposed drafting for the next update of the United Nations Model Double Taxation Tax Convention (the Update) focusing on issues of the most relevance to developing countries.

The Subcommittee will report on its work to the Committee at its twenty-fourth session in 2022, and at each session thereafter, with a view to making a recommendation as to the timing and content of the Update no later than the Twenty-ninth Session in 2024.

In undertaking its work, the Subcommittee may wish to consult with relevant stakeholders.

Co-coordinators: Carlos Protto

                         Rasmi Ranjan Das

                         Stephanie Smith