In accordance with ECOSOC decision 2014/220 of 13 June 2014, the tenth session of the Committee of Experts on International Cooperation in Tax Matters will be held from 27 to 31 October 2014 at the Palais des Nations in Geneva.
The meeting will discuss, inter alia, issues related to the next update of the United Nations Model Double Taxation Convention between Developed and Developing Countries, including various issues related to the application of treaty rules to hybrid entities (Article 4), the concept of “permanent establishment”, the meaning of “connected projects” and physical presence issues (Article 5), the meaning of “auxiliary activities” under Article 8 (Transportation), the Commentary to Article 9 (Associated Enterprises), Article 12 on Royalties, Exchange of Information (Article 26), and methods for elimination: conflicts of qualification, and conflicts of interpretation (Article 23) . The Committee will also discuss cross-cutting issues under the UN Model, such as taxation of services.
Other issues on the agenda of the session include work towards the next update of the United Nations Practical Manual on Transfer Pricing for Developing Countries, the draft Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries, taxation of extractive industries, Base Erosion and Profit-Shifting (BEPS) and its consequences for developing countries, cooperative compliance and corporate governance in tax matters, as well as capacity development.
Outcome:
Substantive Matters:
- Note by the Secretariat on “Subcommittee on Extractive Industries Taxation Issues for Developing Countries” (E/C.18/2014/2)
- Note by the Secretariat on “Differences between article 12 of the UN Model Double Taxation Convention between Developed and Developing Countries and article 12 of the OECD Model Tax Convention on Income and Capital” (E/C.18/2014/3)
- Note by the Secretariat on “Update of the commentary on article 9 of the United Nations Model Double Taxation Convention between Developed and Developing Countries” (E/C.18/2014/4)
- Note by the Secretariat on “An introduction to tax treaties” (E/C.18/2014/5)
Additional Documents:
- Letter from ICC on Perspectives on Automatic Exchange of Information
- Letter from ICC on Perspectives on the Taxation of Hybrid Entities
- Letter from ICC on Perspectives on the Taxation of Technical Services
- Comments from the British Bankers’ Association on Automatic Exchange of Information
- Letter from IATA on Shipping, inland waterways transport and air transport
- Comments from USCIB on proposed changes on the Commentary of Article 9 of the UN Model
- Letter from FTC on AEOI
- Questionnaire by Pragya Saksena: Country practices regarding Article 13(4) of the UN Model Convention”
Background information:
- ECOSOC resolution on “Committee of Experts on International Cooperation in Tax Matters” (E/RES/2014/12)
- Report on the ninth session of the Committee of Experts on International Cooperation in Tax Matters (E/2013/45-E/C.18/2013/6)
- United Nations Model Double Taxation Convention between Developed and Developing Countries
- United Nations Practical Manual on Transfer Pricing for Developing Countries
Conference room papers (CRP)
- Secretariat Note on Auxiliary Activities under Article 8 (E/C.18/2014/CRP.1)
- Secretariat Note on Application of Article 8 to Cruise Shipping (E/C.18/2014/CRP.2)
- Attachment A: to E/C.18/2014/CRP.2
- Appendix A to Attachment A of E/C.18/2014/CRP.2
- Report of the Coordinator on Subcommittee on Extractive Industries Taxation Issues for Developing Countries (E/C.18/2014/CRP.3)
- Attachment A: Draft Outline of Overview Note on Extractive Industries Taxation Issues
- Attachment B: Capital Gains Taxation and Indirect Sales
- Attachment C: VAT in the Extractives Industry
- Attachment D: Taxation Guidelines for Worldwide Decommissioning
- Attachment E: Note on Selected Treaty Issues in Relation to Extractive Industries
- Note by the Subcommittee on Exchange of Information (E/C.18/2014/CRP.4)
- Secretariat Note: Proposed United Nations Code of Conduct on Cooperation in Combating International Tax Evasion (E/C.18/2014/CRP.5)
- Progress report on the work of the Subcommittee on Negotiation of Tax Treaties – Practical Issues (E/C.18/2014/CRP.6)
- United Nations Capacity Development Programme on International Tax Cooperation Progress Report (E/C.18/2014/CRP.7)
- Note from the Coordinator of the Subcommittee on Tax Treatment of Services: Draft Article and Commentary on Technical Services (E/C.18/2014/CRP.8)
- Proposed Changes to the UN Model Tax Convention Dealing with the Cyber-Based Services (E/C.18/2014/CRP.9)
- Article 23 A and 23 B of the UN Model – Conflicts of qualification and interpretation (E/C.18/2014/CRP.10)
- Article 5: the meaning of “the same or a connected project” (E/C.18/2014/CRP.11)
- Responses to questionnaire for developing countries from the UN Subcommittee on Base Erosion and Profit Shifting (E/C.18/2014/CRP.12) (Updated version)
- Article 13 (CAPITAL GAINS): the practical implications of paragraph 4 (E/C.18/2014/CRP.13)
- New Provision for U.N. Model to Address Application of Tax Treaties to Payments through Hybrid Entities (E/C.18/2014/CRP.14)
- Subcommittee on Article 9 (Associated Enterprises): Transfer Pricing (E/C.18/2014/CRP.15)
- Comments on Article 23A(4) of OECD Model (E/C.18/2014/CRP.16)