Venue, dates and provisional agenda of the 18th session of the Committee of Experts on International Cooperation in Tax Matters — E/DEC/2019/207 | UN Mandate Registry
Venue, Dates and Provisional Agenda of the 18th Session of the Committee of Experts on International Cooperation in Tax Matters
Venue, dates and provisional agenda of the 24th session of the Committee of Experts on International Cooperation in Tax Matters
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20 operative paragraphs
At its 7th plenary meeting, on 14 February 2019, the Economic and Social Council:
(a) Decided that the eighteenth session of the Committee of Experts on International Cooperation in Tax Matters would be held in New York from 23 to 26 April 2019;
(b) Approved the provisional agenda of the eighteenth session of the Committee as set out below:
1
Opening of the session by the Co-Chairs.
2
Adoption of the agenda and organization of work.
3
Discussion of substantive issues related to international cooperation in tax matters:
a
Procedural issues for the Committee;
b
Report of the Subcommittee on Updating the United Nations Model Double Taxation Convention between Developed and Developing Countries, including:
i
Taxation of royalties;
ii
Taxation of collective investment vehicles;
5 Subsequently succeeded by Mona Juul (Norway) (see decision 2019/200 C).
c
Tax and the Sustainable Development Goals: follow-up report;
d
Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries;
e
Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries;
f
Update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries;
g
Dispute avoidance and resolution;
h
Capacity-building;
i
Environmental tax issues;
j
Tax consequences of the digitalized economy – issues of relevance for developing countries;
k
Taxation of development projects;
l
Relationship of tax treaties with trade and investment treaties;
m
Other matters for consideration.
4
Provisional agenda of the nineteenth session of the Committee.
5
Adoption of the report of the Committee on its eighteenth session.
