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

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
Creator
Subject
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
Instantiates
Publication
Label
Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
Publication

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