The 18th Session of the Committee will focus on the issues related to the next update of the UN Nations Model Double Taxation Convention between Developed and Developing Countries, and the mutual agreement procedure — dispute avoidance and resolution. Other issues to be discussed include the next update for the Transfer Pricing Manual, the Extractive Industries Handbook, and the Manual for the Negotiation of Bilateral Tax Treaties. The agenda also includes treatment of collective investment vehicles, taxation of development projects, capacity-building activities, environmental tax issues, tax consequences of the digitalized economy and tax and the SDGs.
The session will be held back-to-back with the ECOSOC Special Meeting on International Cooperation on Tax Matters, taking place on Monday, 29 April 2019.
Background:
- As approved at the eighteenth session, Chapter 5 on Mutual Agreement Procedure of the proposed Handbook on Dispute Avoidance and Resolution
- As approved at the eighteenth session, Practices and Working Methods
- Follow-up Note on The Role of Taxation and Domestic Resource Mobilization in Achieving the Sustainable Development Goals (E/C.18/2019/2)
- UN Model Double Taxation Convention between Developed and Developing Countries 2018
- United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries
- Design and Assessment of Tax Incentives in Developing Countries
- United Nations Practical Manual on Transfer Pricing for Developing Countries (2017)
- Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2019/CRP1)
- Chapter 3 of the Handbook on dispute avoidance and resolution (E/C.18/2019/CRP2)
- Chapter 5 of the Handbook on dispute avoidance and resolution (E/C.18/2019/CRP3)
- Environmental tax issues (E/C.18/2019/CRP4)
- Revised version of the Manual on the Negotiation of Tax Treaties between Developed and Developing Countries (E/C.18/2019/CRP5)
- Work on the tax treatment of ODA projects (E/C.18/2019/CRP6)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Permanent Establishment (E/C.18/2019/CRP8)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries -Taxation of Capital Gains (E/C.18/2019/CRP9)
- Update of the UN Model Double Taxation Convention between Developed and Developing Countries -Beneficial Ownership (E/C.18/2019/CRP10)
- Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries (E/C.18/2019/CRP11)
- Work on taxation issues related to the digitization of the economy (E/C.18/2019/CRP12)
- Comments on E/C.18/2019/CRP.10 – Beneficial Ownership (E/C.18/2019/CRP.13)
- Secretariat Paper: The Interaction of Tax Trade and Investment Agreements (E/C.18/2019/CRP.14)