Nineteenth Session of the Committee of Experts on International Cooperation in Tax Matters

  • Date: 15 - 18 October 2019
  • Location: Geneva

The 19th Session of the Committee will focus on issues related to the next update of the UN Nations Model Double Taxation Convention between Developed and Developing Countries, on the development of a UN Handbook on Tax Dispute Avoidance and Resolution and an Environmental Handbook as well as on the next update of the UN Transfer Pricing Manual and the UN Extractive Industries Handbook. Other items of the agenda include the tax consequences of the digitalized economy, the tax treatment of official development assistance projects, capacity-building activities, and tax and the SDGs.

Agenda

Logistics

Background

  • Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2019/CRP.15)
  • Report of the Subcommittee on Tax Challenges related to the Digitization of the Economy (E/C.18/2019/CRP.16) – not currently available
  • Chapter 3 (Domestic Dispute Resolution Mechanisms) of the Handbook on Dispute Avoidance and Resolution (E/C.18/2019/CRP.17)
  • Chapters 5 and 6 of the Handbook on dispute avoidance and resolution (E/C.18/2019/CRP.18)
  • Update on the Work on the tax treatment of ODA projects (E/C.18/2019/CRP.19)
  • Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Tax policy considerations related to the tax treaty treatment of collective investment (E/C.18/2019/CRP.20)
  • Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Beneficial Ownership (E/C.18/2019/CRP.21)
  • Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Taxation of Capital Gains (E/C.18/2019/CRP.22)
  • Chapter 3 (Designing a Carbon Tax) – Work on environmental taxation issues (E/C.18/2019/CRP.23)
  • Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries – Tax Incentives (E/C.18/2019/CRP.24)
  • Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Article 7 (Business Profits) (E/C.18/2019/CRP.27)

Presentations

Opening statement by Mr. Navid Hanif, Director of Financing for Sustainable Development Office on behalf of the Department of Economic and Social Affairs

Registration

Registration for the nineteenth Session of the Committee of Experts on International Cooperation in Tax Matters is now closed.

Participants should retain a hard copy of their completed registration form and bring it with them to Geneva.

 

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