20th Session of the Committee of Experts on International Cooperation in Tax Matters
22-26 June 2020
Virtual informal meetings
The 20th Session of the United Nations Committee of Experts on International Cooperation in Tax Matters was held, as an exceptional measure, by virtual means during June and July 2020, including informal virtual meetings from 22 to 26 June. The session advanced progress on updating the Committee's signature products (e.g. UN Model double taxation convention, UN Transfer Pricing Manual), as well as development of new ones (e.g new UN handbooks on tax dispute avoidance and resolution and on environmental taxation). Other agenda items included tax consequences of the digitalized economy, tax treatment of ODA projects, and Tax and SDGs and related capacity support offered by UNDESA. Through this expert Committee, the United Nations generates practical guidance for governments, tax administrators and taxpayers, with special focus on least developed countries and others in special situations.
AGENDA
Monday, 22 June
Transfer pricing - Updating of the UN Practical Manual on Transfer Pricing for Developing Countries
Tuesday, 23 June
UN Model - Updating the UN Model Double Taxation Convention between Developed and Developing Countries
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Clarification of the concept of beneficial owner (E/C.18/2020/CRP6)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Application of Article 7 to EPC contracts (E/C.18/2020/CRP7)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Application of Art. 13(5) to transparent entities (E/C.18/2020/CRP8)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Suggested changes to the UN Model related to CIVs, pension funds and REITs (E/C.18/2020/CRP9)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Suggested changes to the Commentary on Article 5 (Permanent Establishment) (E/C.18/2020/CRP10)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Capital gains on Offshore Indirect Transfers (E/C.18/2020/CRP.11)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Suggested technical changes to be included in the 2021 Update (E/C.18/2020/CRP12)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Application of Article 12 to software payments (E/C.18/2020/CRP13)
- Corrections to Article 5 UN Model and its Commentary (E/C.18/2020/CRP26)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Corrections to note E/C.18/2020/CRP.9 on Collective Investment Vehicles, Pension funds and REITs (E/C.18/2020/CRP27)
Wednesday, 24 June
Environmental tax issues
- Environmental Taxation Issues - Coordinator's Report (E/C.18/2020/CRP16)
- Chapter 3: Designing a Carbon Tax - Carbon Taxation Handbook (E/C.18/2020/CRP17)
- Chapter 4: From Design to Administration: Practical Application of a Carbon Tax - Carbon Taxation Handbook (E/C.18/2020/CRP18)
- Chapter 2: Carbon Taxation: An Introduction for Policymakers - Carbon Taxation Handbook (E/C.18/2020/CRP19)
Extractive Industries - Updating of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries
- Handbook on Taxation of Extractive Industries - Coordinator's Report (E/C.18/2020/CRP20)
- Chapter xx: Tax incentives & the oil industry (Extractives Handbook) (E/C.18/2020/CRP21)
- Chapter xx: Tax treatment of sub-contractors (Extractives Handbook) (E/C.18/2020/CRP22)
- Chapter xx: Production Sharing Contracts (Extractives Handbook) (E/C.18/2020/CRP23)
- Chapter xx: Tax Treatment of Financial Transactions (Extractives Handbook) (E/C.18/2020/CRP24)
Dispute avoidance and resolution
- Chapter 2 (Approaches to Avoiding Disputes) of the Handbook on Avoidance and Resolution of Tax Disputes (E/C.18/2020/CRP1)
- Chapter 5 (MAP Arbitration) of the Handbook on Avoidance and Resolution of Tax Disputes (E/C.18/2020/CRP2)
- Revised Chapter 5 (MAP Arbitration) of the Handbook on Avoidance and Resolution of Tax Disputes on E/C.18/2020/CRP2 (E/C.18/2020/CRP28)
- Chapter 6 (Possible Improvements to MAP) of the Handbook on Avoidance and Resolution of Tax Disputes (E/C.18/2020/CRP3)
Thursday, 25 June
Tax treatment of ODA projects
- Revised version of the Guidelines on the Tax Treatment of ODA Projects (E/C.18/2020/CRP4)
- Proposed recommendation on Transparency of Tax Provisions in ODA Agreements (E/C.18/2020/CRP5)
Tax consequences of the digitalized economy
Friday, 26 June
Capacity-building
Tax and the Sustainable Development Goals
STATEMENTS AND OTHER DOCUMENTATION