What other versions does this mandate have? 9 versions · 2010–2018 ? i Newer documents in this group exist (latest: 2018).
Year Symbol Title Word length Text similarity 2018 Venue and dates of and provisional agenda for the 17th session of the Committee of Experts on International Cooperation in Tax Matters
224 — 2018 Venue and dates of and provisional agenda for the 16th session of the Committee of Experts on International Cooperation in Tax Matters
259 — 2017 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 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 Venue and dates of and provisional agenda for the 10th session of the Committee of Experts on International Cooperation in Tax Matters
318 —
What’s in this document? 23 operative paragraphs ? i At its 25th plenary meeting, on 13 June 2014, the Economic and Social Council:
(a) Decided that the tenth session of the Committee of Experts on International Cooperation in Tax Matters
would be held in Geneva from 27 to 31 October 2014;
(b) Approved the following provisional agenda for the tenth session of the Committee as set out below:
1 Opening of the session by the Chair of the Committee.
2 Adoption of the agenda and organization of work.
Discussion of substantive issues related to international cooperation in tax matters:
a Issues related to the updating of the United Nations Model Tax Convention:
i Article 4 (Resident): application of treaty rules to hybrid entities;
ii Article 5 (Permanent establishment):
The meaning of “connected projects”;
iii Article 8 (Shipping, inland waterways transport and air transport):
The meaning and coverage of the term “auxiliary activities”;
The application of the article to cruise shipping;
iv Article 9 (Associated enterprises): update of its Commentary and transfer pricing issues;
v Base erosion and profit-shifting;
vi Article 12 (Royalties): general considerations, including equipment-related issues;
vii Article 13 (Capital gains): the practical implications of paragraph 4;
viii Article 23 (Methods for the elimination of double taxation): conflicts of qualification and conflicts
ix Article 26 (Exchange of information);
Taxation of services – general discussion;
Article on technical services;
i Issues for the next update of the United Nations Practical Manual on Transfer Pricing for
ii Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing
iii Taxation of the extractive industries;
iv Taxation of development projects;
vi Cooperative compliance and corporate governance in tax matters;
vii International trade in goods – tax issues.
4 Dates and provisional agenda for the eleventh session of the Committee.
5 Adoption of the report of the Committee on its tenth session.
