Proposed general anti-avoidance rule – Commentary for a new Article (E/C.18/2016/CRP.20) – Agenda Item 3 (a) (iii) Submitted by Anonymous (not verified) on 14/04/2020 Read more about Proposed general anti-avoidance rule – Commentary for a new Article (E/C.18/2016/CRP.20) – Agenda Item 3 (a) (iii)
Proposed new Article 1 Commentary (E/C.18/2016/CRP.19) – Agenda Item 3 (a) (iii) Submitted by Anonymous (not verified) on 14/04/2020 Read more about Proposed new Article 1 Commentary (E/C.18/2016/CRP.19) – Agenda Item 3 (a) (iii)
Proposed Base Erosion and Profit-Shifting Related Changes to the United Nations Model (E/C.18/2016/CRP.18) – Agenda item 3 (a) (iii) – Base erosion and profit-shifting Submitted by Anonymous (not verified) on 14/04/2020 Read more about Proposed Base Erosion and Profit-Shifting Related Changes to the United Nations Model (E/C.18/2016/CRP.18) – Agenda item 3 (a) (iii) – Base erosion and profit-shifting
Base erosion and profit-shifting – possible changes to Articles and Commentaries, including a possible LOB clause (E/C.18/2016/CRP.16) – Agenda item 3 (a) (iii) Submitted by Anonymous (not verified) on 14/04/2020 Read more about Base erosion and profit-shifting – possible changes to Articles and Commentaries, including a possible LOB clause (E/C.18/2016/CRP.16) – Agenda item 3 (a) (iii)
Proposed changes in Article 13 (4) and (5) of the United Nations Model Double Taxation Convention between Developed and Developing Countries to prevent the granting of treaty benefits in inappropriate circumstances (E/C.18/2017/CRP.18) Submitted by Anonymous (not verified) on 13/04/2020 Read more about Proposed changes in Article 13 (4) and (5) of the United Nations Model Double Taxation Convention between Developed and Developing Countries to prevent the granting of treaty benefits in inappropriate circumstances (E/C.18/2017/CRP.18)
Changes to the UN Model Double Taxation Convention Dealing with the Operation of Ships and Aircraft in International Traffic (E/C.18/2017/CRP.15) Submitted by Anonymous (not verified) on 13/04/2020 Read more about Changes to the UN Model Double Taxation Convention Dealing with the Operation of Ships and Aircraft in International Traffic (E/C.18/2017/CRP.15)
Proposed New Article 1 Commentary (E/C.18/2017/CRP.14) Submitted by Anonymous (not verified) on 13/04/2020 Read more about Proposed New Article 1 Commentary (E/C.18/2017/CRP.14)
Proposed Modifications to Article 12 (6) (E/C.18/2017/CRP.13) Submitted by Anonymous (not verified) on 13/04/2020 Read more about Proposed Modifications to Article 12 (6) (E/C.18/2017/CRP.13)
BEPS: Proposed General Anti-avoidance Rule Commentary for a New Article (E/C.18/2017/CRP.12) Submitted by Anonymous (not verified) on 13/04/2020 Read more about BEPS: Proposed General Anti-avoidance Rule Commentary for a New Article (E/C.18/2017/CRP.12)
Secretariat note (E/C.18/2017/CRP.11) Submitted by Anonymous (not verified) on 13/04/2020 Read more about Secretariat note (E/C.18/2017/CRP.11)