First session of the Committee of Experts on International Cooperation in Tax Matters

Conference room papers (CRP)

Please note that for logistical reasons we will most likely be able to supply Committee Members only with the larger conference room paper (CRP) documents in Geneva, including the draft Manual for the Negotiation of Bilateral Tax Treaties and documents over 50 pages long. We urge other participants to bring electronic or paper copies of such documents to the Annual Session.

• Abuse of tax treaties and treaty shopping
• Assistance in the collection of taxes
• Revision of the United Nations Model Resolution of Tax Treaty Disputes
• Application of the United Nations Model to payments received under certain financial instruments
• Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries
• Tax aspects of donor-financed projects
• Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries
• Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries-Annex
• Report of the Ad Hoc Group of Experts Meeting on Exchange of Information (Revision of Article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries)
• OECD’s work on improving exchange of information
• Tax cooperation and cross-border tax crime: Roles of international organization and potential roles for the United Nations