{"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/2022/342","title":"Venue Dates and Provisional Agenda of the 25th Session of the Committee of Experts on International Cooperation in Tax Matters","issuingBody":"ECOSOC","year":2022,"documentType":"Decisions","subjects":[],"agendaItems":{"numbers":["18g"],"titles":["International cooperation in tax matters."]},"sourceUrl":"https://documents.un.org/api/symbol/access?s=E%2FDEC%2F2022%2F342&l=en&t=pdf","pageUrl":"https://mandates.un.org/mandate/E/DEC/2022/342?ppb_version=ppb2027","canonicalUrl":"https://mandates.un.org/mandate/E/DEC/2022/342","jsonUrl":"https://mandates.un.org/mandate/E/DEC/2022/342.json?ppb_version=ppb2027","budgetVersion":"ppb2027","matchingCitationCount":0,"matchingEntityCount":0,"matchingEntities":[],"matchingFoundationalEntities":[],"matchingProgrammes":[],"matchingBudgetLocations":[],"series":{"is_collection":true,"has_newer":true,"is_latest":false,"series_count":7,"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":"f91cac0b-d6b6-5772-bb5e-8ff1028f62dd","position":0,"note_ids":[],"note_references":[],"text":"Venue, dates and provisional agenda of the twenty-fifth session of the Committee of Experts on International Cooperation in Tax Matters","type":"title","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":"2022/342.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"1119aef4-1145-597f-9d2a-14ca8fe1c1b0","position":1,"note_ids":[],"note_references":[],"text":"At its 33rd plenary meeting, on 21 July 2022, the Economic and Social Council, taking into account the continuing impact of the coronavirus disease (COVID-19) on the working arrangements for the sessions of the Council and of its subsidiary bodies:","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":"3f1423d0-6ed1-507e-8e46-6fb34a895d5d","position":2,"note_ids":[],"note_references":[],"text":"(a) Decided that, preferably and if feasible, the twenty-fifth session of the Committee of Experts on International Cooperation in Tax Matters would be held from 18 to 21 October 2022, in Geneva, and otherwise would be held in informal meetings in a scaled-down format using a virtual platform in October 2022, with the decisions of the Committee adopted through a silence procedure and the final modalities decided by the Co-Chairs of the Committee following consultations with the members of the Committee;","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":"ff130295-de4d-5277-8043-756a5b718a9e","position":3,"note_ids":[],"note_references":[],"text":"(b) Approved the provisional agenda of the twenty-fifth session of the Committee, as proposed by the Committee of Experts and 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":"39d9a240-5234-59f0-8c60-fb9c23336698","position":4,"note_ids":[],"note_references":[],"text":"Opening of the session by the Co-Chairs.","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":"5d73346e-fdb6-5604-b40d-728e24a49a8b","position":5,"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":"1dad3859-45f1-5766-801c-5bc95c604d6c","position":6,"note_ids":[],"note_references":[],"text":"Discussion of issues related to international cooperation in tax matters:","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"3.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"a50eb191-51e7-53da-b542-2a3f1720bc0e","position":7,"note_ids":[],"note_references":[],"text":"Procedural issues for the Committee;","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":"22d544ac-55f1-51a8-b6cf-87ef7d106b59","position":8,"note_ids":[],"note_references":[],"text":"Taxation and the Sustainable Development Goals;","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":"c41279ab-24e2-5cde-85de-cfc384e79223","position":9,"note_ids":[],"note_references":[],"text":"Issues related to the United Nations Model Double Taxation Convention between Developed and Developing Countries;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(c)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"84e0407a-9540-5865-924d-d54fcec8e00b","position":10,"note_ids":[],"note_references":[],"text":"Update of the United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(d)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"95bdfaa4-ea1d-58e9-a7b6-83d6df6463a0","position":11,"note_ids":[],"note_references":[],"text":"Transfer pricing;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(e)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"7dd3d24f-7c6f-52fe-a237-dc6fa9c8769f","position":12,"note_ids":[],"note_references":[],"text":"Taxation of the extractive industries;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(f)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"9aea64b1-830e-5e10-8b92-4072d029bc07","position":13,"note_ids":[],"note_references":[],"text":"Environmental taxation;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(g)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"4b431adb-0f99-5961-9874-0805391e954d","position":14,"note_ids":[],"note_references":[],"text":"Dispute avoidance and resolution;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(h)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"1fdf14a4-6e5d-5cb6-81b5-fbffd6348a29","position":15,"note_ids":[],"note_references":[],"text":"Taxation issues related to the digitalized and globalized economy;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(i)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"1fac276c-1c91-5b7c-8466-46590f39855b","position":16,"note_ids":[],"note_references":[],"text":"Taxation of cryptoassets;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(j)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"5ce66bdc-2457-51f2-938f-c641b6e8b941","position":17,"note_ids":[],"note_references":[],"text":"Digitalization and other opportunities to improve tax administration;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(k)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"2c45e954-9710-5b0d-b175-77416c3be1bf","position":18,"note_ids":[],"note_references":[],"text":"Increasing tax transparency;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(l)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"847a473e-a119-5606-ba98-0eec3aecc32d","position":19,"note_ids":[],"note_references":[],"text":"Wealth and solidarity taxes;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(m)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"091ab551-16a7-50cc-8ba5-ea114577a23a","position":20,"note_ids":[],"note_references":[],"text":"Indirect taxes;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(n)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"bc8b4e61-c23e-5d3f-a781-65ab1e15e576","position":21,"note_ids":[],"note_references":[],"text":"Health taxes;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(o)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"659f0bec-ca17-5915-8d20-dd21715d0945","position":22,"note_ids":[],"note_references":[],"text":"Relationship of tax, trade and investment agreements;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(p)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"2f3861bf-21be-5872-bd69-dfd616d9ca02","position":23,"note_ids":[],"note_references":[],"text":"Capacity-building;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(q)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b75b1b54-db2f-5aec-b1e2-774b6128d163","position":24,"note_ids":[],"note_references":[],"text":"Other matters for consideration.","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":2,"prefix":"(r)","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b570c242-8e65-5532-b6f5-222c59cb1a93","position":25,"note_ids":[],"note_references":[],"text":"Provisional agenda of the twenty-sixth 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":"b44f6f3a-772d-5021-9230-11872ca2d7e8","position":26,"note_ids":[],"note_references":[],"text":"Arrangements for adopting the report of the Committee on its twenty-fifth 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":7,"first_year":2020,"last_year":2024,"is_collection":true,"has_newer":true,"is_latest":false,"members":[{"document_symbol":"E/DEC/2024/330","text_metrics":{"comparison_unavailable_reason":"collection","word_count":231,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue, dates and provisional agenda of the 29th session of the Committee of Experts on International Cooperation in Tax Matters","year":2024,"is_latest":true},{"document_symbol":"E/DEC/2024/305","text_metrics":{"comparison_unavailable_reason":"collection","word_count":233,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue, dates and provisional agenda of the 28th session of the Committee of Experts on International Cooperation in Tax Matters","year":2024,"is_latest":true},{"document_symbol":"E/DEC/2023/334","text_metrics":{"comparison_unavailable_reason":"collection","word_count":302,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue, dates and provisional agenda of the 27th session of the Committee of Experts on International Cooperation in Tax Matters","year":2023,"is_latest":false},{"document_symbol":"E/DEC/2022/342","text_metrics":{"comparison_unavailable_reason":"collection","word_count":321,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue dates and provisional agenda of the 25th session of the Committee of Experts on International Cooperation in Tax Matters","year":2022,"is_latest":false},{"document_symbol":"E/DEC/2022/315","text_metrics":{"comparison_unavailable_reason":"collection","word_count":337,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue, dates and provisional agenda of the 24th session of the Committee of Experts on International Cooperation in Tax Matters","year":2022,"is_latest":false},{"document_symbol":"E/DEC/2019/252","text_metrics":{"comparison_unavailable_reason":"collection","word_count":223,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue, dates and provisional agenda of the 19th session of the Committee of Experts on International Cooperation in Tax Matters","year":2020,"is_latest":false},{"document_symbol":"E/DEC/2019/207","text_metrics":{"comparison_unavailable_reason":"collection","word_count":262,"previous_document_symbol":null,"can_compare":false,"similarity_to_previous":null},"title":"Venue, dates and provisional agenda of the 18th session of the Committee of Experts on International Cooperation in Tax Matters","year":2020,"is_latest":false}],"latest_version":null},"reports":{"status":"included","data":{"source":"union","data":{"pageOneAccepted":true,"reports":[]}}},"relatedDocuments":{"status":"not_included"}}}}