Conference room papers (CRP) - 31st Session

Conference room papers (CRP) - 31st Session of the Committee of Experts on International Cooperation in Tax Matters

Tuesday, 21 October 2025

Issues related to the United Nations Model Taxation Convention - CRP. 22 Proposed workstream for the work on the UN Model Tax Convention (PPT)

Review and possible update of the United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries - CRP.23 Proposed workstream for the work on the UN Manual for the Negotiation of Bilateral Tax Treaties (PPT)

Other areas for Committee consideration and guidance as part of its work Programme - (i) CRP.27 Secretariat Note on Extractive Industries Taxation (PPT)

Wednesday, 22 October 2025

Other areas - (ii) CRP.24 Secretariat Note on Taxation of the Digitalized and Globalized Economy (PPT)

Other areas - (iii) CRP.29 Secretariat Note on Transfer Pricing (PPT)

Thursday, 23 October 2025

Other areas - (v) CRP.25 Secretariat Note on Tax-related Artificial Intelligence issues (PPT)

Other areas - (iv) CRP.28 Secretariat Note on Value Added Tax (VAT) / Goods and Services Tax (GST) (PPT)

Other areas - (vi) CRP.26 Secretariat note on Dispute Avoidance and Resolution (PPT)

Friday, 24 October 2025

Other areas - (vii) not covered by the conference papers - CRP.30 Other areas

Statements