Eleventh Meeting of Ad Hoc Group of Experts on International Cooperation in Tax Matters
Ad Hoc Group of Experts on International Cooperation in Tax Matters
11th Meeting, Geneva, 15-19 December 2003
Substantive matters
- Mutual Assistance in collection of tax debts and protocol for the mutual assistance procedure (ST/SG/AC.8/2003/L.2)
- Abuse of tax treaties and treaty shopping (ST/SG/AC.8/2003/L.3)
- The interaction of tax, trade and investment (ST/SG/AC.8/2003/L.4)
- Financial taxation and equity market development: optimal financial market tax policies for developing countries (ST/SG/AC.8/2003/L.5) and (ST/SG/AC.8/2003/L.5/Add.1)
- Institutional framework for international tax cooperation (ST/SG/AC.8/2003/L.6)
- Intermediation and arbitration: the Arbitration Convention of the European Union for the resolution of transfer pricing disputes (ST/SG/AC.8/2003/L.8)
- Impact of electronic commerce on allocation of tax revenue between developed and developing countries (ST/SG/AC.8/2003/L.9)
- Tax treatment of cross-border interest income and capital flights: recent developments (ST/SG/AC.8/2003/L.10)