UN: Proposed updates to Model Tax Convention

19 April, 2019

On 3 April 2019 a number of papers were released by the UN in advance of the meeting of the UN Committee of Experts on International Cooperation in Tax Matters planned for 23 to 26 April 2019. These papers included suggested amendments to the UN

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UN: Draft updates to Practical Manual on Transfer Pricing

18 April, 2019

On 8 April 2019 the UN released draft updates to the United Nations Practical Manual on Transfer Pricing for Developing Countries. The updates include an important chapter relating to financial transactions. This release occurred in advance

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OECD: Call for Comments on Tax Morale and Developing Countries

16 April, 2019

On 10 April 2019 the OECD issued a call for comments on its work on tax morale. Tax morale is often defined as the intrinsic motivation to pay taxes. A first draft of its future publication on the subject was presented at a conference on the role

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