Eighth session of Committee of Experts on International Cooperation in Tax Matters

In accordance with ECOSOC decision 2012/255 of 23 July 2012, the eighth annual session of the Committee of Experts on International Cooperation in Tax Matters was held from 15 to 19 October 2012 at the Palais des Nations in Geneva. A major outcome of the session was the adoption by the Committee of the Practical Manual on Transfer Pricing for Developing Countries. The session also addressed other important areas, such as tax treatment of services, revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries and capacity building in national tax systems.

Outcome: 

Report on the eighth session of the Committee of Experts on International Cooperation in Tax Matters 

Organizational Matters: 

• Provisional agenda (E/C.18/2012/1)
• Organization of work (E/C.18/2012/2)
• Organization of work – informal Secretariat annotated copy with updated agenda and document information as of 11 October 2012
• Catalogue of Issues
• Information Circular

Substantive Matters:

• Note by the Secretariat on “United Nations Model Double Taxation Convention between Developed and Developing Countries: brief summary of articles” (E/C.18/2012/3)
• Note by the Secretariat on “Taxation of fees for technical and other services under the United Nations Model Convention” (E/C.18/2012/4) (Presentation)
• Note by the Secretariat on “Auxiliary activities under article 8” (E/C.18/2012/5)
• Article 8 of the UN Model – Transportation: Issues for the Committee (Presentation)

• Opening statement by Alexander Trepelkov, Director, Financing for Development Office, DESA

Conference room papers (CRP)

• Follow up Note on Taxation of Fees for Technical Services and Comments on that Note (E/C.18/2012/CRP.4)

• Additional Comments to Follow Up Note on Taxation of Fees for Technical Services (E/C.18/2012/CRP.4/Add.1)
• Note on United Nations Model Tax Convention Article 5: The Meaning of “Connected Projects” (E/C.18/2012/CRP.5)
• Note on Tax Treaty Issues Arising from the Granting and Trading of Emissions Permits and Emissions Credits under the UN Model Tax Convention (E/C.18/2012/CRP.6 )
• Note on Coordination Rules as a Solution to Tax Arbitrage (E/C.18/2012/CRP.7)
• Note on United Nations Model Tax Convention Article 13(4): Compliance Issues (E/C.18/2012/CRP.10)
• Update on the Work of the Sub-Committee on Capacity Building October, 2011 to October, 2012 (E/C.18/2012/CRP.12)
• Road Map for implementing Transfer Pricing regulations and structures in Nigeria
• South-South Sharing of Successful Tax Practices (S4TP)
• Taxation and use of Mobile Technology (E/C.18/2012/CRP.13)
• Mobile Technology threats and opportunities for taxation and government payments (Presentation)
• Transfer Pricing: Technical Assistance and Capacity Building Resources (E/C.18/2012/CRP.14)
• UN Transfer Pricing Manual for Developing Countries (Draft for consideration by the UN Tax Committee)

• Note on UN Transfer Pricing Manual for Developing Countries (E/C.18/2012/CRP.1)
• Foreword – (3 October Revision)
• Chapter 1 – Introduction (Presentation)
• Chapter 2 – The Business Environment
• Chapter 3 – The Legal Environment
• Chapter 4 – Building Capability
• Chapter 5 – Comparability (Presentation)
• Chapter 6 – Methods
• Chapter 7 – Documentation
• Chapter 8 – Audits (Presentation)
• Chapter 9 – Dispute Resolution
• Chapter 10 – Country practices: Preamble, Brazil, China, India, South Africa
• Bridging the Gap – Applying the ALP in China (Presentation)
• Appendix I – Comparability examples
• Appendix II – Documentation
• UN Capacity Development Programme in International Tax Cooperation (Presentation)

Additional Documents:

• Letter from USCIB on the Transfer Pricing Manual
• Letter from ICS on Article 8 (Transportation) – Shipping Aspects

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Please note that the Secretariat is advised that the following scheduled papers are not needed by those dealing with the relevant subjects and they will therefore not form part of the annual session’s documentation:

• Exchange of Information (E/C.18/2012/CRP.2);
• Manual for Negotiation of Bilateral Tax Treaties (E/C.18/2012/CRP.3) [see 2011 documents above instead];
• Dispute resolution: proposed mutual agreement procedure guide (E/C.18/2012/CRP.8) [see 2011 document above instead];
• Permanent establishment issues in international value added tax cases (E/C.18/2012/CRP.9) (Presentation)
• Foreign direct investment issues and corporate taxation (E/C.18/2012/CRP.11) (Presentation)

Background information:

Documents from 7th annual session in 2011:

• Guide to the Mutual Agreement Procedure under Tax Treaties E/C.18/2011/CRP.4
• Note on the Revision of the Manual for Negotiation of Bilateral Tax Treaties:

• Manual for Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries (Presentation)
• E/C.18/2011/CRP.11 – Introduction to International Double Taxation and Tax Evasion and Avoidance
• E/C.18/2011/CRP.11/Add.1 – International Tax Evasion and Avoidance
• E/C.18/2011/CRP.11/Add.2 – Suggestions Relating to the Application of the Articles of the UN Model Convention and Procedural Aspects of Tax Treaty Negotiations
• E/C.18/2011/CRP.11/Add.3 – Basic Approaches to Tax Treaty Negotiation
• E/C.18/2011/CRP.11/Add.4 – Dispute Resolution Mutual Agreement Procedure
• E/C.18/2011/CRP.11/Add.5 – Appendix for Special Consideration Items
• E/C.18/2011/CRP.11/Add.6 – International Tax Websites
• E/C.18/2011/CRP.11/Add.7 – Questionnaire on the Manual for Negotiation of Bilateral Tax Treaties