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Committee of Experts on International Cooperation in Tax Matters, 9th session

Geneva
21 - 25 October, 2013

The meeting will discuss, inter alia, issues related to the next update of the United Nations Model Double Taxation Convention between Developed and Developing Countries, including various issues related to the concept of ┐permanent establishment┐ (Article 5), the meaning of ┐auxiliary activities┐ under Article 8 (Transportation), the ┐force of attraction┐ principle in Article 7, the Commentary to Article 9 (Associated Enterprises), Article 12 on Royalties, and Exchange of Information (Article 26). The Committee will also discuss cross-cutting issues under the UN Model, such as taxation of services and interaction of the Model with climate change mechanisms.

Other issues on the agenda of the session include work towards the next update of the United Nations Practical Manual on Transfer Pricing for Developing Countries, foreign direct investment issues and corporate taxation, including resource taxation issues for developing countries, and capacity development.

As this will be the first session of the new Membership of the Committee, a Chairperson and other Officers will be elected at the beginning of the session. Establishment of Subcommittees and appointment of their Coordinators will also be decided on during the course of the session.

Detailed Information
Date 21 - 25 October, 2013
Time
Location Geneva
Organizer Financing for Development Office [ Content posted by United Nations Secretariat, Agency, or Programme UN ENTITY ]
External Link

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