Nineteenth Session of the Committee of Experts on International Cooperation in Tax Matters
The 19th Session of the Committee will focus on issues related to the next update of the ±¬ÁÏÍø Nations Model Double Taxation Convention between Developed and Developing Countries, on the development of a ±¬ÁÏÍø Handbook on Tax Dispute Avoidance and Resolution and an Environmental Handbook as well as on the next update of the ±¬ÁÏÍø Transfer Pricing Manual and the ±¬ÁÏÍø Extractive Industries Handbook. Other items of the agenda include the tax consequences of the digitalized economy, the tax treatment of official development assistance projects, capacity-building activities, and tax and the SDGs.
Background
- Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2019/CRP.15)
- Report of the Subcommittee on Tax Challenges related to the Digitization of the Economy (E/C.18/2019/CRP.16) – not currently available
- Chapter 3 (Domestic Dispute Resolution Mechanisms) of the Handbook on Dispute Avoidance and Resolution (E/C.18/2019/CRP.17)
- Chapters 5 and 6 of the Handbook on dispute avoidance and resolution (E/C.18/2019/CRP.18)
- Update on the Work on the tax treatment of ODA projects (E/C.18/2019/CRP.19)
- Update of the ±¬ÁÏÍø Model Double Taxation Convention between Developed and Developing Countries – Tax policy considerations related to the tax treaty treatment of collective investment (E/C.18/2019/CRP.20)
- Update of the ±¬ÁÏÍø Model Double Taxation Convention between Developed and Developing Countries – Beneficial Ownership (E/C.18/2019/CRP.21)
- Update of the ±¬ÁÏÍø Model Double Taxation Convention between Developed and Developing Countries – Taxation of Capital Gains (E/C.18/2019/CRP.22)
- Chapter 3 (Designing a Carbon Tax) – Work on environmental taxation issues (E/C.18/2019/CRP.23)
- Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries – Tax Incentives (E/C.18/2019/CRP.24)
- Update of the ±¬ÁÏÍø Model Double Taxation Convention between Developed and Developing Countries – Article 7 (Business Profits) (E/C.18/2019/CRP.27)