The Resource Committee of Experts on International Cooperation in Tax Matters : fifth session : Geneva, 19-23 October 2009

Committee of Experts on International Cooperation in Tax Matters : fifth session : Geneva, 19-23 October 2009

Label
Committee of Experts on International Cooperation in Tax Matters : fifth session : Geneva, 19-23 October 2009
Title
Committee of Experts on International Cooperation in Tax Matters : fifth session : Geneva, 19-23 October 2009
Creator
Subject
Language
eng
Summary
Papers of the fifth session of the Committee of Experts on International Cooperation in Tax Matters held in Geneva from 19 to 23 October 2009
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Committee of Experts on International Cooperation in Tax Matters
http://library.link/vocab/subjectName
  • tax treaty
  • UN Model
  • PE
  • transfer pricing
  • anti-evasion
Label
Committee of Experts on International Cooperation in Tax Matters : fifth session : Geneva, 19-23 October 2009
Instantiates
Publication
Contents
  • Provisional list of participants ; p. 1-28
  • Mandates of Subcommittees ; [4] p
  • Provisional agenda and organization of work ; p. 1-4 ; E/C.18/2009/1
  • Recent work of the Organization for Economic Cooperation and Development on the attribution of profits to permanent establishments : implications for the United Nations Model Double Taxation Convention between Developed and Developing Countries / note by the Secretariat ; p. 1-7 ; E/C.18/2009/2
  • Tax treaty process for developing countries / note by V. Thuronyi ; p. 1-12 ; E/C.18/2009/3
  • Outcomes of recent conferences relevant to the Committee of Experts / note by the Secretariat ; p. 1-4 ; E/C.18/2009/4
  • Transfer Pricing Practical Manual for Developing Countries / note by the Secretariat ; p. 1-31 ; E/C.18/2009/5
  • Definition of Permanent Establishment : proposed amendments / note by the Secretariat in consult. with Mr Sollund ; p. 1-65 ; E/C.18/2009/CRP.1
  • Alternative Article 5 to be included in the Commentary to Article 5 in the event that Article 14 is not adopted in the treaty ; [1] p. ; E/C.18/2009/CRP.1 [add.]
  • Proposed Code of Conduct on Cooperation in Combating International Tax Evasion / note by the Secretariat ; p. 1-12 ; E/C.18/2009/CRP.2
  • U.N. Code of Conduct on Cooperation in Combating International Tax Evasion : draft 23 October 2009 ; [3] p. ; E/C.18/2009/CRP.2 [add.]
  • Note provided at the request of the Coordinator of the Subcommittee on Revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries / S. Crow and J. Bischel ; p. 1-9 ; E/C.18/2009/CRP.3
  • Note provided at the request of the Coordinator of the Working Group on Revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries : addendum / S. Crow and J. Bischel ; p. 1-13 ; E/C.18/2009/CRP.3/Add.1
  • Note provided by the Coordinator of the Subcommittee on Article 14 and the Tax Treatment of Services / L. Kana ; p. 1-5 ; E/C.18/2009/CRP.4
  • Note provided by the Coordinator of the Working Group on General Issues in the Review of Commentaries ; p. 1-22 ; E/C.18/2009/CRP.5
Extent
Various paginations
Label
Committee of Experts on International Cooperation in Tax Matters : fifth session : Geneva, 19-23 October 2009
Publication
Contents
  • Provisional list of participants ; p. 1-28
  • Mandates of Subcommittees ; [4] p
  • Provisional agenda and organization of work ; p. 1-4 ; E/C.18/2009/1
  • Recent work of the Organization for Economic Cooperation and Development on the attribution of profits to permanent establishments : implications for the United Nations Model Double Taxation Convention between Developed and Developing Countries / note by the Secretariat ; p. 1-7 ; E/C.18/2009/2
  • Tax treaty process for developing countries / note by V. Thuronyi ; p. 1-12 ; E/C.18/2009/3
  • Outcomes of recent conferences relevant to the Committee of Experts / note by the Secretariat ; p. 1-4 ; E/C.18/2009/4
  • Transfer Pricing Practical Manual for Developing Countries / note by the Secretariat ; p. 1-31 ; E/C.18/2009/5
  • Definition of Permanent Establishment : proposed amendments / note by the Secretariat in consult. with Mr Sollund ; p. 1-65 ; E/C.18/2009/CRP.1
  • Alternative Article 5 to be included in the Commentary to Article 5 in the event that Article 14 is not adopted in the treaty ; [1] p. ; E/C.18/2009/CRP.1 [add.]
  • Proposed Code of Conduct on Cooperation in Combating International Tax Evasion / note by the Secretariat ; p. 1-12 ; E/C.18/2009/CRP.2
  • U.N. Code of Conduct on Cooperation in Combating International Tax Evasion : draft 23 October 2009 ; [3] p. ; E/C.18/2009/CRP.2 [add.]
  • Note provided at the request of the Coordinator of the Subcommittee on Revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries / S. Crow and J. Bischel ; p. 1-9 ; E/C.18/2009/CRP.3
  • Note provided at the request of the Coordinator of the Working Group on Revision of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries : addendum / S. Crow and J. Bischel ; p. 1-13 ; E/C.18/2009/CRP.3/Add.1
  • Note provided by the Coordinator of the Subcommittee on Article 14 and the Tax Treatment of Services / L. Kana ; p. 1-5 ; E/C.18/2009/CRP.4
  • Note provided by the Coordinator of the Working Group on General Issues in the Review of Commentaries ; p. 1-22 ; E/C.18/2009/CRP.5
Extent
Various paginations

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