{"apiVersion":"1.0.0","budgetVersion":{"slug":"ppb2027","display_name":"Proposed UN Programme Budget for 2027, Peacekeeping Budget for 2026/2027 and Plan Outline 2026-2028","ppb_year":2027,"is_default":true,"sort_order":0},"coverage":["Budget citations describe recorded programme-budget references, not legal in-force status.","Missing extracted text does not establish that the original document contains no relevant provisions.","Resolution collections are related documents, not necessarily ordered versions or legal replacements.","Citation context is the selected budget cycle. Extraction and relationship coverage may be incomplete."],"document":{"symbol":"E/DEC/2014/220","title":"Venue and Dates of and Provisional Agenda for the 10th Session of the Committee of Experts on International Cooperation in Tax Matters","issuingBody":"ECOSOC","year":2014,"documentType":"Decisions","subjects":[],"agendaItems":{"numbers":[],"titles":[]},"sourceUrl":"https://documents.un.org/api/symbol/access?s=E%2FDEC%2F2014%2F220&l=en&t=pdf","pageUrl":"https://mandates.un.org/mandate/E/DEC/2014/220?ppb_version=ppb2027","canonicalUrl":"https://mandates.un.org/mandate/E/DEC/2014/220","jsonUrl":"https://mandates.un.org/mandate/E/DEC/2014/220.json?ppb_version=ppb2027","budgetVersion":"ppb2027","matchingCitationCount":0,"matchingEntityCount":0,"matchingEntities":[],"matchingFoundationalEntities":[],"matchingProgrammes":[],"matchingBudgetLocations":[],"series":{"is_collection":false,"has_newer":true,"is_latest":false,"series_count":9,"latest_version":null},"group":null,"details":{"status":"included","citations":[],"budgetLocations":[],"foundationalEntities":[],"budgetLocationExpenditures":[],"entityCitationTotals":{},"entityExpenditures":{},"paragraphs":{"status":"available","language":"en","items":[{"extraction_quality_warning":false,"id":"9153f2e2-372d-57cc-9718-64a7918492c5","position":0,"note_ids":[],"note_references":[],"text":"Venue and dates of and provisional agenda for the tenth session of the Committee of Experts","type":"title","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":"2014/220.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"728f7c48-6697-591c-a2eb-ab9f8dc3e182","position":1,"note_ids":[],"note_references":[],"text":"on International Cooperation in Tax Matters","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"5bccf8bc-bd06-58db-8cf2-de766c1d3274","position":2,"note_ids":[],"note_references":[],"text":"At its 25th plenary meeting, on 13 June 2014, the Economic and Social Council:","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":1,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b05b78b2-c044-54c9-bbee-1ea20ad40b82","position":3,"note_ids":[],"note_references":[],"text":"(a) Decided that the tenth session of the Committee of Experts on International Cooperation in Tax Matters","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":1,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"c2f89720-9a2e-557b-9c75-ef36ca72c013","position":4,"note_ids":[],"note_references":[],"text":"would be held in Geneva from 27 to 31 October 2014;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":1,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"8d9af993-a9f9-5bbf-b652-4a236207c330","position":5,"note_ids":[],"note_references":[],"text":"(b) Approved the following provisional agenda for the tenth session of the Committee as set out below:","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":1,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"bf2ff9c8-db15-5a82-8e7a-ea43d34b4f35","position":6,"note_ids":[],"note_references":[],"text":"Opening of the session by the Chair of the Committee.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"1.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"654666da-2aa7-56c0-abea-bb5f629405b5","position":7,"note_ids":[],"note_references":[],"text":"Adoption of the agenda and organization of work.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"2.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"42a343c0-f8ee-5536-a875-8f314ec978d8","position":8,"note_ids":[],"note_references":[],"text":"Discussion of substantive issues related to international cooperation in tax matters:","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"988f457c-8e4b-55c8-b611-234829eeaa74","position":9,"note_ids":[],"note_references":[],"text":"Issues related to the updating of the United Nations Model Tax Convention:","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(a)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"e42c607a-b292-5136-9685-f8070090fc5f","position":10,"note_ids":[],"note_references":[],"text":"Article 4 (Resident): application of treaty rules to hybrid entities;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(i)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"6187abc6-e39f-5f42-a9bf-6b8929ab968f","position":11,"note_ids":[],"note_references":[],"text":"Article 5 (Permanent establishment):","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(ii)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"edcb04d5-236f-50f9-a2e2-e1ea204432d7","position":12,"note_ids":[],"note_references":[],"text":"a.","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"d77ff243-9c08-50fc-9930-60a350e9d532","position":13,"note_ids":[],"note_references":[],"text":"The meaning of “connected projects”;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"80a6a02c-43da-5392-a235-83f2edce797d","position":14,"note_ids":[],"note_references":[],"text":"b.","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"120b3c08-8201-57c7-8d9b-8d8009ddd1b3","position":15,"note_ids":[],"note_references":[],"text":"Physical presence issue;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"d1385d89-b7dd-5df9-9fc2-55b6f8bd9f68","position":16,"note_ids":[],"note_references":[],"text":"Article 8 (Shipping, inland waterways transport and air transport):","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(iii)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"cc6a15ca-395f-5301-a593-691a222601eb","position":17,"note_ids":[],"note_references":[],"text":"a.","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"52d76402-2412-576c-9c3a-7764830a9a17","position":18,"note_ids":[],"note_references":[],"text":"The meaning and coverage of the term “auxiliary activities”;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"2d7542b1-ee9e-5c79-beca-4ce61d3a8ec3","position":19,"note_ids":[],"note_references":[],"text":"b.","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"00043f9d-d0aa-5418-a150-192c19bd4f9c","position":20,"note_ids":[],"note_references":[],"text":"The application of the article to cruise shipping;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"8fc1265a-0f82-549d-a7b6-4cc7af26bb77","position":21,"note_ids":[],"note_references":[],"text":"Article 9 (Associated enterprises): update of its Commentary and transfer pricing issues;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(iv)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"06a54541-e5cc-599d-a94c-c1f14bb0876a","position":22,"note_ids":[],"note_references":[],"text":"Base erosion and profit-shifting;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(v)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"fce49965-a1b6-5cb3-8b05-60e09713d61b","position":23,"note_ids":[],"note_references":[],"text":"Article 12 (Royalties): general considerations, including equipment-related issues;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(vi)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"e953c232-f187-51b6-bf22-cfaf30ade668","position":24,"note_ids":[],"note_references":[],"text":"Article 13 (Capital gains): the practical implications of paragraph 4;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(vii)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"e2ffd509-5ded-54e3-bf8e-16d145e7d368","position":25,"note_ids":[],"note_references":[],"text":"Article 23 (Methods for the elimination of double taxation): conflicts of qualification and conflicts","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(viii)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"573b21ab-a945-5bef-bcae-b88ae41f2eb7","position":26,"note_ids":[],"note_references":[],"text":"of interpretation;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"a85e3db4-7588-5b47-b21f-48c5d5e8bfa2","position":27,"note_ids":[],"note_references":[],"text":"Article 26 (Exchange of information);","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(ix)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3d1e0792-7681-5618-a8fa-8ca3d522c0b5","position":28,"note_ids":[],"note_references":[],"text":"Taxation of services:","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(x)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"5a1e04aa-1674-5d8f-911d-9fd7b2e86087","position":29,"note_ids":[],"note_references":[],"text":"a.","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3e6bf259-5fad-502a-992f-6043e6867881","position":30,"note_ids":[],"note_references":[],"text":"Taxation of services – general discussion;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"224955ef-fed3-5630-b90c-a2fd26efe997","position":31,"note_ids":[],"note_references":[],"text":"b.","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3679ab6f-c633-5648-81db-79055d525efd","position":32,"note_ids":[],"note_references":[],"text":"Article on technical services;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"d3c9d3bd-ba69-5e86-a986-720e38ed96da","position":33,"note_ids":[],"note_references":[],"text":"Other issues:","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(b)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"c941fed3-87d9-595f-afde-b00f2d9bf704","position":34,"note_ids":[],"note_references":[],"text":"Issues for the next update of the United Nations Practical Manual on Transfer Pricing for","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(i)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"bf71e1c2-2f2c-540e-911d-1fafa7e5c90a","position":35,"note_ids":[],"note_references":[],"text":"Developing Countries;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"be5440e9-db04-56e0-b4df-e22ab25190b9","position":36,"note_ids":[],"note_references":[],"text":"Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(ii)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"4b499154-cd55-5b62-a3c6-cff68ebd859f","position":37,"note_ids":[],"note_references":[],"text":"Countries;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"d4247c01-6d28-5ea9-bfea-c4610df520b9","position":38,"note_ids":[],"note_references":[],"text":"Taxation of the extractive industries;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(iii)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3a16977b-3881-5ceb-beb4-842f42a759a4","position":39,"note_ids":[],"note_references":[],"text":"Taxation of development projects;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(iv)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"899924a6-7141-5302-abc3-e58d8324a9fd","position":40,"note_ids":[],"note_references":[],"text":"Capacity-building;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(v)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"9b68af96-ee83-5707-a946-16f627836350","position":41,"note_ids":[],"note_references":[],"text":"Cooperative compliance and corporate governance in tax matters;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(vi)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"7026f84c-9672-5469-8750-c5d01cc62807","position":42,"note_ids":[],"note_references":[],"text":"International trade in goods – tax issues.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":3,"prefix":"(vii)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"9aad0e66-5a31-50df-9018-d78050e37ab2","position":43,"note_ids":[],"note_references":[],"text":"Dates and provisional agenda for the eleventh session of the Committee.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"4.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b7e4dcf0-908b-58f7-8d07-b2f73c0d77a8","position":44,"note_ids":[],"note_references":[],"text":"Adoption of the report of the Committee on its tenth session.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"5.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"}]},"versionHistory":{"series_count":9,"first_year":2010,"last_year":2018,"is_collection":false,"has_newer":true,"is_latest":false,"members":[{"document_symbol":"E/DEC/2018/262","text_metrics":{"comparison_unavailable_reason":"ambiguous_order","word_count":224,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue and dates of and provisional agenda for the 17th session of the Committee of Experts on International Cooperation in Tax Matters","year":2018,"is_latest":true},{"document_symbol":"E/DEC/2018/223","text_metrics":{"comparison_unavailable_reason":"ambiguous_order","word_count":259,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue and dates of and provisional agenda for the 16th session of the Committee of Experts on International Cooperation in Tax Matters","year":2018,"is_latest":true},{"document_symbol":"E/DEC/2017/251","text_metrics":{"comparison_unavailable_reason":"ordered","word_count":353,"previous_document_symbol":"E/DEC/2015/214","can_compare":true,"similarity_to_previous":0.43342776203966005},"title":"Venue and dates of and provisional agenda for the 15th session of the Committee of Experts on International Cooperation in Tax Matters","year":2017,"is_latest":false},{"document_symbol":"E/DEC/2015/214","text_metrics":{"comparison_unavailable_reason":"ordered","word_count":304,"previous_document_symbol":"E/DEC/2014/220","can_compare":true,"similarity_to_previous":0.7075471698113207},"title":"Venue and dates of and provisional agenda for the eleventh session of the Committee of Experts on International Cooperation in Tax Matters","year":2015,"is_latest":false},{"document_symbol":"E/DEC/2014/220","text_metrics":{"comparison_unavailable_reason":"ordered","word_count":318,"previous_document_symbol":"E/DEC/2013/239","can_compare":false,"similarity_to_previous":null},"title":"Venue and dates of and provisional agenda for the 10th session of the Committee of Experts on International Cooperation in Tax Matters","year":2014,"is_latest":false},{"document_symbol":"E/DEC/2013/239","text_metrics":{"comparison_unavailable_reason":"ordered","word_count":null,"previous_document_symbol":"E/DEC/2012/255","can_compare":false,"similarity_to_previous":null},"title":"Venue and dates of and provisional agenda for the 9th session of the Committee of Experts on International Cooperation in Tax Matters","year":2014,"is_latest":false},{"document_symbol":"E/DEC/2012/255","text_metrics":{"comparison_unavailable_reason":"ordered","word_count":null,"previous_document_symbol":"E/DEC/2011/253","can_compare":false,"similarity_to_previous":null},"title":"Venue and dates of and provisional agenda for the 8th session of the Committee of Experts on International Cooperation in Tax Matters","year":2013,"is_latest":false},{"document_symbol":"E/DEC/2011/253","text_metrics":{"comparison_unavailable_reason":"ordered","word_count":223,"previous_document_symbol":"E/DEC/2010/257","can_compare":true,"similarity_to_previous":0.5241379310344827},"title":"Venue and dates of and provisional agenda for the 7th session of the Committee of Experts on  International Cooperation in Tax Matters","year":2011,"is_latest":false},{"document_symbol":"E/DEC/2010/257","text_metrics":{"comparison_unavailable_reason":"first","word_count":290,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue and dates of and provisional agenda for the 6th session of the Committee of Experts on International Cooperation in Tax Matters","year":2010,"is_latest":false}],"latest_version":null},"reports":{"status":"included","data":{"source":"union","data":{"pageOneAccepted":true,"reports":[]}}},"relatedDocuments":{"status":"not_included"}}}}