Thirteenth Session of the Committee of Experts on International Cooperation in Tax Matters
Organizational matters
- Provisional agenda and organization of work (E/C.18/2016/15)
- General Information Circular
Background
- Base erosion and profit-shifting – possible changes to Articles and Commentaries, including a possible LOB clause (E/C.18/2016/CRP.16) – Agenda item 3 (a) (iii)
- Presentation by OECD representative on OECD Model changes relating to international traffic and possible similar changes to the UN Model (E/C.18/2016/CRP.17) – Agenda item 3 (a) (ii)
- Proposed Base Erosion and Profit-Shifting Related Changes to the United Nations Model (E/C.18/2016/CRP.18) – Agenda item 3 (a) (iii) – Base erosion and profit-shifting
- Proposed new Article 1 Commentary (E/C.18/2016/CRP.19) – Agenda Item 3 (a) (iii)
- Proposed general anti-avoidance rule – Commentary for a new Article (E/C.18/2016/CRP.20) – Agenda Item 3 (a) (iii)
- Proposed Guidance on Fiscal Take in the Extractive Industries (E/C.18/2016/CRP.21) – Agenda item 3 (b) (ii)
- Proposed Guidance on Permanent Establishment in the Extractive Industries (E/C.18/2016/CRP.22) – Agenda item 3 (b) (ii)
- Proposed Guidance on Value Added Tax (VAT) issues in the Extractive Industries (E/C.18/2016/CRP.23) – Agenda item 3 (b) (ii)
- Secretariat Note: Proposed Changes to the UN Model Double Taxation Convention Commentary on Articles 3 and 8 (E/C.18/2016/CRP.24) – Agenda item 3 (a) (i)
Other documents
Transfer Pricing Manual (editing)
- Foreword to the Second Edition (2017)
- A.1. Part A, Introduction
- B.1. Introduction to Transfer Pricing
- B.2. Comparability Analysis
- B.3. Methods
- B.4. Intra-Group Services
- B.5. Transfer Pricing Considerations on Intangible Property
- B.6. Cost Contribution Arrangements
- B.7. Transfer Pricing Aspects of Business Restructurings
- B.8. General Legal Environment
- C.1. Establishing and Updating Transfer Pricing Regimes
- C.2. Documentation
- C.3. Audits and risk assessment
- C.4. Dispute Avoidance and Resolution
- C.5 Establishing Transfer Pricing Capability in Developing Countries
- D.1. Brazil Country Practices
- D.2. China Country Practice
- D.3. Transfer Pricing Practices and Challenges in India
- D.4. Mexico Country Practice
- D.5. South Africa – Country Perspective
Presentations
Monday, 5 December 2016
- Opening remarks by Mr. Alex Trepelkov, Director of Financing for Development Office on behalf of the Department of Economic and Social Affairs
- Update of the Transfer Pricing Manual – Report on editorial process
Presentation on environmental tax issues of relevance to developing countries
- Carbon Tax – a Good Idea for Developing Countries?
- Environmental Reform of Energy Prices in Developing Countries
Base erosion and profit-shifting – possible changes to Articles and Commentaries, including a possible LOB clause
Tuesday, 06 December 2016
Base erosion and profit-shifting – possible changes to Articles and Commentaries, including a possible LOB clause
Wednesday, 07 December 2016
- Article 8 (Shipping, inland waterways transport and air transport): The meaning and coverage of the term “profits from the operation of ships or aircraft in international traffic”
- Capacity-building
Thursday, 08 December 2016