Subcommittee on the UN Model Tax Convention between Developed and Developing Countries
ESTABLISHED: 23rd Session - October 2021
Mandate:
The Subcommittee is mandated to consider, make recommendations, and provide proposed drafting for the next update of the United Nations Model Double Taxation Tax Convention (the Update) focusing on issues of the most relevance to developing countries.
The Subcommittee will report on its work to the Committee at its twenty-fourth session in 2022, and at each session thereafter, with a view to making a recommendation as to the timing and content of the Update no later than the Twenty-ninth Session in 2024.
In undertaking its work, the Subcommittee may wish to consult with relevant stakeholders.
CO-COORDINATORS:
- Rasmi Ranjan DAS
- Carlos PROTTO
- Stephanie SMITH
PARTICIPANTS IN THE SUBCOMMITTEE:
- Muhammad Ashfaq AHMED
- Matthew Olusanya GBONJUBOLA
- Liselott KANA
- YoungJoo LEE
- Nana Akua Achiaa Amoako MENSAH
- Enrique Bolado MUÑOZ
- Kapembwa Elizabeth NAMUYEMBA-SIKOMBE
- Marlene Patricia NEMBHARD-PARKER
- Eamonn O’DEA
- Pande Putu OKA KUSUMAWARDANI
- Mya OO
- El Hadramy OUBEID
- Elisângela RITA
- Aart ROELOFSEN
- Alexander SMIRNOV
- Trude Steinnes SØNVISEN
- Titia STOLTE-DETRING
- José TROYA
- Mario VISCO
- Ingela WILLFORS
- Yan XIONG
CO-FOCAL POINTS:
Patricia Brown – Inter-regional Advisor on International Tax Matters, Financing for Sustainable Development Office
Irving Ojeda Alvarez - Economic Affairs Officer, Capacity Development Unit, International Tax and Development Cooperation Branch, Financing for Sustainable Development Office