Third session of Committee of Experts on International Cooperation in Tax Matters
Organizational Matters
- Provisional agenda and Organization of work (E/C.18/2007/1 and E/C.18/2007/1/Corr.1)
Substantive Matters
Conference room papers (CRP)
Please note that for logistical reasons we will most likely be able to supply Committee Members only with the larger conference room paper (CRP) documents in Geneva, including the draft Manual for the Negotiation of Bilateral Tax Treaties and documents over 50 pages long. We urge other participants to bring electronic or paper copies of such documents to the Annual Session.
- Improper Use of Treaties (E/C.18/2007/CRP.2 English, E/C.18/2007/CRP.2 Spanish)
- Proposal for Amendments to Article 5 of the UN Model (E/C.18/2007/CRP.3 and E/C.18/2007/CRP.3/Corr.1)
- Further Issues Relating to Permanent Establishment (E/C.18/2007/CRP.4)
- Exchange of Information (E/C.18/2007/5)
- Proposed Revised Commentary to Article 26, Part I: Commentary on paragraphs 1-3 (E/C.18/2007/10)
- Proposed Revised Commentary to Article 26, Part II: Commentary on paragraphs 4-7 (E/C.18/2007/11)
- Proposed Revised Commentary on Article 26 – Comparison with Existing Commentary (E/C18/2007/CRP.15)
- United Nations Code of Conduct on Cooperation in Combating International Tax Evasion and Avoidance (E/C.18/2007/CRP.17)
- Dispute Resolution (E/C.18/2007/CRP.7)
- Treatment of Islamic Financial Instruments under the UN Model (E/C.18/2007/9)
- Tax Treatment of Donor-financed Projects – Room Paper (E/C.18/2007/CRP.12)
- Revision of the UN Manual for the negotiation of tax treaties between developed and developing countries (E/C.18/2007/CRP.6)
- Revision of Commentaries (E/C.18/2007/CRP.8/Rev.1)
- Citation of the OECD Model Tax Convention by the UN Model – Secretariat Note (E/C.18/2007/CRP.13)
- Report of the Group of Experts Meeting on Tax Aspects of Domestic Resource Mobilisation (E/C.18/2007/CRP.14)
- Assistance in the collection of taxes (Article 27) and its commentary (E/C.18/2007/CRP.16)