Report on the sixteenth session of the Committee of Experts on International Cooperation in Tax Matters (E/2018/45/ADD.1-E/C.18/2018/7) – 14-17 May 2018

Substantive Matters:

• Note by the Secretariat on “First Global Conference of the Platform for Collaboration on Tax: Taxation and the Sustainable Development Goals” (E/C.18/2018/3)
• Note by the Secretariat on “Progress on the 2017 update of the United Nations Model Double Taxation Convention between Developed and Developing Countries” (E/C.18/2018/4)
• Note by the Secretariat on “Update of the handbook on extractive industries taxation issues for developing countries” (E/C.18/2018/5)
• Note by the Secretariat on “Previous consideration by the Committee of Experts on International Cooperation in Tax Matters of the treatment of collective investment vehicles” (E/C.18/2018/6)

Background:

• Update on the United Nations Handbook on Selected Issues in the Taxation of the Extractive Industries for Developing Countries (E/C.18/2018/CRP.2)
• Mutual Agreement Procedure—Dispute Avoidance and Resolution (E/C.18/2018/CRP.3)
• Update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (E/C.18/2018/CRP.4)
• Revision of the Draft Guidelines on the Tax Treatment of ODA Projects (E/C.18/2018/CRP.5)
• Treatment of collective investment vehicles (E/C.18/2018/CRP.7)
• Dispute Avoidance and Resolution Handbook (Projected Framework)
  • Chapter 1: Introduction and Overview
  • Chapter 3: Domestic Procedures
  • Possible comments on Chapter 3
  • Chapter 4: Special issues faced by developing countries (and LDCs in particular)
  • Chapter 5: Tax Treaty Mechanisms to Resolve Cross Border Tax Disputes: The Mutual Agreement Procedure
  • Chapter 6: Non-Binding Dispute Resolution (NBDR) Mechanisms
  • Chapter 7: Mandatory Dispute Settlement (MDS)