UN: Meetings of the Tax Committee
The 24th session of the UN Committee of Experts on International Cooperation in Taxation was held in virtual meetings from 4 to 7 April and 11 to 12 April 2022. Workplans were presented by the various Subcommittees for approval by the
See MoreUN: Tax Committee Discusses Transfer Pricing Issues
In its virtual meetings from 19 to 27 October 2021 the UN Tax Committee is considering aspects of transfer pricing. Among topics that could be pursued further are practical risk assessment tools, transfer pricing aspects of marketing or trading
See MoreUN: Third edition of the Practical Manual on Transfer Pricing for Developing Countries
Following approval at the twenty-second session of the UN Committee of Experts on International Cooperation in Tax Matters, held from 19 to 28 April 2021, the UN has published the third edition of its Practical Manual on Transfer Pricing for
See MoreUN: Meeting of Committee of Tax Experts
On 19 to 28 April 2021 the twenty-second session of the UN Committee of Experts on International Cooperation in Tax Matters will be held in a series of virtual meetings. UN Model Treaty – Revised Royalty definition The Committee will
See MoreUN: Committee of Tax Experts to Hold 21st Meeting
The 21st Session of the United Nations Committee of Experts on International Cooperation on Tax Matters will take place from 20 October 2020 to 6 November 2020. The session will be held in scaled-down format using a virtual platform, with virtual
See MoreUN: Virtual Meetings of the Committee of Tax Experts
The UN Committee of Experts on International Cooperation in Tax Matters held their twentieth session in the form of a series of virtual meetings from 22 to 26 June 2020. In the meetings the Committee emphasised the need to provide guidance and
See MoreUN: Committee of Experts to Hold Virtual Meetings
The United Nations Committee of Experts on International Cooperation in Tax Matters is to hold its twentieth session in the form of a virtual meeting in June and July 2020, including informal virtual meetings taking place between 22 and 26 June.
See MoreUN: Committee of Experts Discusses International Tax Issues
The seventeenth session of the UN Committee of Experts on International Cooperation in Tax Matters took place in Geneva from 16 to 19 October 2018. Discussions at the seventeenth session considered issues for the next updates of UN publications on
See MoreOECD: Appropriate use of information in CbC reports
On 6 September 2017 the OECD released guidance in relation to the appropriate use of information in Country by Country (CbC) reports exchanged under action 13 of the project on base erosion and profit shifting (BEPS). This includes guidance on the
See MoreOECD: Further guidance on CbC reports
Further guidance has been issued by the OECD's Inclusive Framework on BEPS in relation to the implementation and operation of Country-by-Country (CbC) reporting under Action 13 of the project on base erosion and profit shifting (BEPS). This latest
See MoreUN Committee of Tax Experts to discuss issues related to UN Model
The UN Committee of Experts on International Cooperation in Tax Matters is to meet from 19 to 23 October 2015. Their agenda includes discussion of issues relating to the UN Model Tax Convention; and the next update of the UN Practical Manual on
See MoreOECD Publishes Comments on Transfer Pricing for Low Value Adding Intragroup Services
Intragroup services would include centralized services such as administration, accounting, legal, computer, staff matters and training, which are all considered to be intragroup services. Arm’s length charge Having determined that the services
See MoreUN: provisional agenda for meeting of the committee of experts on international taxation
The UN’s Economic and Social Council has released the date and draft agenda for the ninth session of the UN committee of experts on international cooperation in tax matters. The meeting is to be held in Geneva from 21 to 25 October 2013. The
See MoreUN: Economic and Social Council to consider Manual on Transfer Pricing
A substantive session of the Economic and Social Council of the United Nations is taking place in Geneva from 1 to 26 July 2013. A draft resolution tabled for the meeting the Economic and Social Council notes the work of the Committee of Experts on
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UN Manual: E-version of Transfer Pricing Manual officially launched by United Nations
Recently on 29th May 2013 a special meeting of the UN’s Economic and Social Council (ECOSOC) on the subject of “International cooperation in tax matters” was held at New York. At this meeting the United Nations officially launched the
See MoreUN_ECOSOC meeting to discuss international tax issues
A meeting of the UN’s Economic and Social Council (ECOSOC) is to take place on 29 May 2013 to discuss the issue of international cooperation in taxation issues and the structural arrangements put in place to encourage this cooperation. Tax
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