Welcome to the United Nations

22nd Session of the Committee of Experts on International Cooperation in Tax Matters

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Virtual informal meetings

22nd Session of the Committee of Experts on International Cooperation in Tax Matters
Virtual informal meetings: 19 – 23 April and 26 – 28 April 2021 
 

The final report of the twenty-second session (E/2021/45/Add.2-E/C.18/2021/2) is now available, in Arabic, Chinese, English, French, Spanish and Russian.

The 22nd Session was held virtually, with the meeting component from 19 – 23 April and 26 – 28 April 2021, 8:00 -11:00 am New York Time.
The session was the final session of the current Membership of the Committee, concluding its ambitious work programme for the 2017-2021 period.  

The Committee was globally recognized for its work in shaping international tax norms and providing policy and practical guidance to help countries in mobilizing domestic resources for sustainable development. The Committee did this by focusing on broadening country tax bases; avoiding both “double (or multiple) taxation” and “non-taxation” of taxable profits; and identifying and generating fresh guidance on new and emerging issues in international cooperation in tax matters, both domestic and international. It gave special focus in all of its work to the least developed countries and other countries in special situations.

The Committee comprises 25 members nominated by Governments and acting in their expert capacity, drawn from the fields of tax policy and tax administration and reflecting the diversity of the UN membership, in terms of geographical regions and tax systems. Its work benefits from multi-stakeholder engagement in its subcommittees. Its meetings were open to participation by observers from Member States and other stakeholders, including international and regional organizations, academia, civil society and private sector.

AGENDA

Monday, 19 April 2021

Dispute avoidance and resolution

E/C.18/2021/CRP.2) Preface and Chapter 1 (Introduction and Overview) of the Handbook on Dispute Avoidance and Resolution E/C.18/2021/CRP.16) Changes to paragraph 25 of the Commentary on Article 25 of the United Nations Model Double Taxation Convention between Developed and Developing Countries

 

(E/C.18/2021/CRP.15) Proposed Changes to the UN Model including the Commentaries thereon as a consequence of the proposed inclusion of Article 12B on automated digital services

 

(E/C.18/2021/CRP.15 Rev.1) Proposed Changes to the UN Model including the Commentaries thereon as a consequence of the proposed inclusion of Article 12B on automated digital services

(E/C.18/2021/CRP.17) Editorial changes to the approved text for Article 12B and its Commentary

(E/C.18/2021/CRP.17 Rev.1) Editorial changes to the approved text for Article 12B and its Commentary

(E/C.18/2021/CRP.18) Changes to the Commentary on Article 12 of the United Nations Model Double Taxation Convention between Developed and Developing Countries to reflect decisions made at the 22nd Session with respect to the inclusion of Article 12B and the treatment of computer software

(E/C.18/2021/CRP.19) Changes to Article 23A and its Commentary to reflect the inclusion of Article 12B in the United Nations Model Double Taxation Convention between Developed and Developing Countries

Submissions received

World Bank Group Staff Comments on Proposed UN Article 12B of the UN Model Tax Convention (Automated Digital Services)

Tax consequences of the digitalized economy

Article 12B of the UN Model Tax Convention, as agreed by the Committee at its 22nd Session (subject to final editing)

(E/C.18/2021/CRP.1) Tax consequences of the digitalized economy – issues of relevance for developing countries

 

Tuesday, 20 April 2021

Tax consequences of the digitalized economy (Cont.)

Wednesday, 21 April 2021

Extractive industries – updating of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries   

(E/C.18/2021/CRP10) Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries (Chapter 1)

(E/C.18/2021/CRP11) Chapter XX: The tax treatment of decommissioning (update)

(E/C.18/2021/CRP12) Chapter XX: Issues and Best Practices in Auditing Oil, Gas and Mining Activities (new)

(E/C.18/2021/CRP13) Chapter 5: Transfer Pricing Issues in Extractives (update)

(E/C.18/2021/CRP.14) Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries

Thursday, 22 April 2021

Extractive industries (Cont.)

UN Model - updating the UN Model Double Taxation Convention between Developed and Developing Countries 

Article 12B of the UN Model Tax Convention, as agreed by the Committee at its 22nd Session (subject to final editing)

(E/C.18/2021/CRP.9) Inclusion of computer software payments in the definition of royalties

 

Friday, 23 April 2021

UN Model - updating the UN Model Double Taxation Convention between Developed and Developing Countries (Cont.)

Environmental tax issues

E/C.18/2021/CRP3) Coordinator’s report (with the complete, unedited version of the Handbook) – for INFORMATION

(E/C.18/2021/CRP4) Chapter 1: Introduction – for DISCUSSION and APPROVAL (E/C.18/2021/CRP5)

Chapter 3 [Former Chapter XX]: How to generate public acceptability for carbon taxes – for DISCUSSION and APPROVAL

(E/C.18/2021/CRP6) Chapter 4A [Former Chapter 3A], Section 5.5.2: International maritime transport – for DISCUSSION and APPROVAL

(E/C.18/2021/CRP7) Chapter 6 [Former Chapter 5]: Revenue use – for DISCUSSION and APPROVAL

(E/C.18/2021/CRP8) Chapter 7 [Former Chapter 6]: Carbon taxation: Interaction with other instruments – for DISCUSSION and APPROVAL 

    Monday, 26 April 2021

    Capacity Building

    Presentation by Financing for Sustainable Development Office, UN DESA

     

     

    Dispute avoidance and resolution

    Tax consequences of the digitalized economy (Cont if needed)

    Tuesday, 27 April 2021

    UN Model - updating the UN Model Double Taxation Convention between Developed and Developing Countries (Cont if needed)

    Transfer pricing – updating of the UN Practical Manual on Transfer Pricing for Developing Countries

    UN Practical Manual on Transfer Pricing for Developing Countries (2021)

    Wednesday, 28 April 2021

    Tax and Sustainable Development Goals

    Mr. Navid Hanif, Director, Financing for Sustainable Development Office, UN DESA - Presentation

     

    UN Journal - Click HERE

    STATEMENTS AND OTHER DOCUMENTATION

    Opening statement by Mr. Navid Hanif, Director, Financing for Sustainable Development Office, UN DESA

    Provisional Agenda for 23rd Session

    Other matters

    Guidelines on the Tax Treatment of Government-to-Government Aid Projects