The Resource Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
Resource Information
The item Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article reports on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters regarding the various issues considered in relation to the next update of the UN Model and the Commentaries on the UN Model, which are planned to be published in 2017, including: Articles 1 and 4 (hybrid entities), Article 5(3)b (the meaning of "the same or a connected project"), Article 8 (shipping, inland waterways transport and air transport), Article 9 (transfer pricing), Article 12 (royalties), Article 13 (capital gains), Article 23A and 23B (conflicts of qualification and interpretation), Article 26 (exchange of information), new article (fees for technical services). Other matters discussed included: base erosion and profit shifting (BEPS), report of the Capacity Development Unit, Manual on the Negotiation of Tax Treaties between Developed and Developing Countries, the taxation of extractive industries in developing countries, and the UN Transfer Pricing Manual
- Language
- eng
- Label
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
- Title
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
- Language
- eng
- Summary
- This article reports on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters regarding the various issues considered in relation to the next update of the UN Model and the Commentaries on the UN Model, which are planned to be published in 2017, including: Articles 1 and 4 (hybrid entities), Article 5(3)b (the meaning of "the same or a connected project"), Article 8 (shipping, inland waterways transport and air transport), Article 9 (transfer pricing), Article 12 (royalties), Article 13 (capital gains), Article 23A and 23B (conflicts of qualification and interpretation), Article 26 (exchange of information), new article (fees for technical services). Other matters discussed included: base erosion and profit shifting (BEPS), report of the Capacity Development Unit, Manual on the Negotiation of Tax Treaties between Developed and Developing Countries, the taxation of extractive industries in developing countries, and the UN Transfer Pricing Manual
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
- http://library.link/vocab/creatorName
- Arnold, B.J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- UN Model
- hybrid entity
- shipping
- air transport
- transfer pricing
- royalties
- capital gains
- qualification conflict
- exchange of information
- tax incentive
- developing countries
- mining industry
- Label
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
- Label
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Report-on-the-Tenth-Session-of-the-United-Nations/AN9GZF4UwYY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Report-on-the-Tenth-Session-of-the-United-Nations/AN9GZF4UwYY/">Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Report-on-the-Tenth-Session-of-the-United-Nations/AN9GZF4UwYY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Report-on-the-Tenth-Session-of-the-United-Nations/AN9GZF4UwYY/">Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
