Venue and Dates of and Provisional Agenda for the 6th Session of the Committee of Experts on International Cooperation in Tax Matters

E/DEC/2010/257View PDF

Who adopted this document and its mandates?

A Decision of the Economic and Social Council, published in 2010.

What other versions does this mandate have?

9 versions · 2010–2018

Newer documents in this group exist (latest: 2018).

Year	Symbol	Title	Word length	Text similarity
2018	E/DEC/2018/262	Venue and dates of and provisional agenda for the 17th session of the Committee of Experts on International Cooperation in Tax Matters	224	—
2018	E/DEC/2018/223	Venue and dates of and provisional agenda for the 16th session of the Committee of Experts on International Cooperation in Tax Matters	259	—
2017	E/DEC/2017/251	Venue and dates of and provisional agenda for the 15th session of the Committee of Experts on International Cooperation in Tax Matters	353	43%Compare
2015	E/DEC/2015/214	Venue and dates of and provisional agenda for the eleventh session of the Committee of Experts on International Cooperation in Tax Matters	304	71%Compare
2014	E/DEC/2014/220	Venue and dates of and provisional agenda for the 10th session of the Committee of Experts on International Cooperation in Tax Matters	318	—

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18 operative paragraphs

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At its 46th plenary meeting, on 23 July 2010, the Economic and Social Council:

(a) Decided that the sixth session of the Committee of Experts on International Cooperation in Tax Matters would be held in Geneva from 18 to 22 October 2010;

(b) Approved the provisional agenda for the sixth session of the Committee as set out below:

Opening of the session by the Chair of the Committee.

Adoption of the agenda and organization of work.

Discussion of substantive issues related to international cooperation in tax matters:

Update on the United Nations Model Double Taxation Convention between Developed and Developing Countries;

Dispute resolution;

Issues related to attribution of profits under article 7 of the United Nations Model Double Taxation Convention between Developed and Developing Countries;

Transfer pricing: practical manual for developing countries;

Article 13: capital gains;

Taxation of development projects;

Exchange of information;

Tax treatment of services;

Article 14 of the United Nations Model Double Taxation Convention between Developed and Developing Countries;

49 Ibid., para. 3. 50 A/65/73-E/2010/51. 51 Official Records of the Economic and Social Council, 2010, Supplement No. 24 (E/2010/44).

193. (j)

Definition of permanent establishment: proposed revised article 5 commentary;

Concept of beneficial ownership;

Revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries;

Capacity-building;

Tax cooperation and its relevance to major environmental issues, particularly climate change;

Tax competition in corporate tax: tax incentives that have worked and tax incentives that have not worked in attracting foreign direct investment.

Dates of and provisional agenda for the seventh session of the Committee.

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