21st Session of the Committee of Experts on International Cooperation in Tax Matters
Virtual informal meetings: 20 – 23 October and 26 – 29 October 2020
The final report of the twenty-first session (E/2021/45/Add.1) is now available, in Arabic, Chinese, English, French, Spanish and Russian.
IMPORTANT: Please note that dates and venue changed for the 21st Session of the Committee of Experts on International Cooperation in Tax Matters, following an applicable ECOSOC Decision of July 2020 and in light of the COVID-19 pandemic.
The 21st Session was held virtually, with the meeting component from 20 – 23 October and 26 – 29 October 2020, 8:00 -11:00 am New York Time.
The session advanced progress on updating the Committee's signature products (e.g. UN Model double taxation convention, UN Transfer Pricing Manual, handbook on taxation of extractives industry), 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 the Committee, the United Nations generates practical guidance for governments, tax administrators and taxpayers, with special focus on least developed countries and other countries in special situations.
AGENDA
Tuesday, 20 October 2020
Transfer pricing – updating of the UN Practical Manual on Transfer Pricing for Developing Countries
- Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2020/CRP40)
- Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2020/CRP40 Add.1)
- Presentation on Transfer Pricing Manual Update - Article 9
Wednesday, 21 October 2020
UN Model - updating the UN Model Double Taxation Convention between Developed and Developing Countries
- Minority view dealing with the meaning of beneficial owner (E/C.18/2020/CRP32)
- Minority view dealing with the application of Art. 13(5) to transparent entities (E/C.18/2020/CRP33)
- Revised changes to the UN Model related to CIVs, pension funds and REITs (E/C.18/2020/CRP34)
- Suggested changes to the Commentary on Article 5 (Permanent Establishment) (E/C.18/2020/CRP35)
- Capital gains on Offshore Indirect Transfers (E/C.18/2020/CRP36)
- Suggested technical changes to be included in the 2021 Update (E/C.18/2020/CRP37)
- Application of Article 12 to software payments (E/C.18/2020/CRP38)
Thursday, 22 October 2020
UN Model - updating the UN Model Double Taxation Convention between Developed and Developing Countries (Cont)
Tax and the Sustainable Development Goals
Friday, 23 October 2020
Tax consequences of the digitalized economy
- Revised version of the Guidelines on the Tax Treatment of Government-to-Government Aid Projects (E/C.18/2020/CRP30)
- Proposed recommendation on Transparency of Tax Provisions in Government-to-Government Aid Agreements (E/C.18/2020/CRP31)
Monday, 26 October 2020
Tax treatment of ODA projects (Cont)
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/CRP48)
- Chapter xx: Tax incentives & the oil industry (Extractives Handbook) (E/C.18/2020/CRP49)
- Chapter xx: Tax treatment of sub-contractors (Extractives Handbook) (E/C.18/2020/CRP50)
- Chapter xx: Production sharing contracts (Extractives Handbook) (E/C.18/2020/CRP51)
- Chapter xx: Tax treatment of financial transactions (Extractives Handbook) (E/C.18/2020/CRP52)
- Chapter xx: Auditing and trade mispricing (E/C.18/2020/CRP53)
- Chapter xx: Decommissioning (E/C.18/2020/CRP54)
Tuesday, 27 October 2020
Tax consequences of the digitalized economy (Cont)
Environmental tax issues
- Chapter 2: Carbon Taxation: An Introduction for Policymakers - Carbon Taxation Handbook (E/C.18/2020/CRP45)
- Chapter 4: From Design to Administration: Practical Application of a Carbon Tax - Carbon Taxation Handbook (E/C.18/2020/CRP44)
- Chapter 5: Revenue use (E/C.18/2020/CRP46)
- Chapter 6: Carbon Taxation: Interaction with other rules and instruments (E/C.18/2020/CRP47)
- Chapter [XX]: Public acceptability of a carbon tax: conceptual model and policy implications (E/C.18/2020/CRP43)
Wednesday, 28 October 2020
Dispute avoidance and resolution
- Draft Chapter 1 (Introduction and Overview) of the Handbook on Avoidance and Resolution of Tax Disputes (E/C.18/2020/CRP28)
- Chapter 2 on Approaches to Avoiding Disputes of the Handbook on Avoidance and Resolution of Tax Disputes (E/C.18/2020/CRP29)
Thursday, 29 October 2020
Capacity Building
STATEMENTS AND OTHER DOCUMENTATION
UN Journal - Click HERE