UN: 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 MoreIMF and World Bank: Discussion of Digital Services Tax
On 13 April 2021 the IMF and World Bank tax conference on Minimum and Digital Taxation: Consensus or Divide discussed aspects of unilateral digital service taxes. The discussions covered the scope of the taxes, tax treaty issues and challenges for
See MorePlatform for Collaboration on Tax: Toolkit on Tax Treaty Negotiations
The Platform for Collaboration on Tax (PCT) was set up by the IMF, OECD, UN and World Bank Group. The PCT has been developing a series of toolkits to guide developing countries in the implementing policy options. The PCT's Toolkit on Tax Treaty
See MorePlatform for Collaboration on Tax: Toolkit on Implementing Transfer Pricing Documentation Requirements
On 19 January 2021 the Platform for Collaboration on Tax (PCT) published the “Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements”. The PCT was set up by
See MoreOECD and UNDP: Building tax capacity in Georgia
A case study by the OECD and UNDP published on 27 November 2020 focuses on capacity building work undertaken with the Georgian tax administration through the Tax Inspectors Without Borders (TIWB) initiative. The study notes that the practical
See MoreUN: Proposed Treaty Article on Income from Automated Digital Services
Report by James R. Border, Law Office of James R. Border, P.A., Fort Lauderdale, Florida Over the past several days the UN Committee of Experts on International Cooperation in Tax Matters discussed the work done by Members concerning the tax
See MoreUN: Tax Committee discusses UN Model Commentary Issues – PE, treatment of software, CIVs
A report by James R. Border, Law Office of James R Border P.A., Fort Lauderdale, Florida On 22 October 2020 the United Nations Committee of Experts on International Tax Matters addressed several items relating to the UN Model Tax Convention.
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 MoreTax Inspectors Without Borders: Annual Report
On 28 September 2020 the Tax Inspectors Without Borders (TIWB) published their annual report, covering the period from January 2019 to June 2020. The report notes that the global heath and economic crisis is impacting the ability of developing
See MoreUN: Subcommittee considers article on taxation of automated digital services
The subcommittee on tax challenges of the digital economy of the UN Committee of Experts on International Cooperation in Tax Matters held a meeting from 25 to 27 August 2020. The subcommittee considered the proposed new Article 12B to the UN
See MoreUN: Draft Model Treaty Provision on Digital Services
On 6 August 2020 the United Nations (UN) published draft Article 12B for the UN Model Double Taxation Convention, to provide for the allocation of taxable income from automated digital services. The draft Article states that income from
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 MorePlatform for Collaboration on Tax: Draft Toolkit on Tax Treaty Negotiations
The Platform for Collaboration on Tax (PCT) has issued a draft toolkit on tax treaty negotiations. The period for feedback from interested parties is 29 June 2020 to 10 September 2020. The PCT was set up by the OECD, IMF, World Bank and UN to
See MorePlatform for Collaboration on Tax: Role of Tax in the Crisis
A blog post of 16 June 2020 on the website of the Platform for Collaboration on Tax (PCT) outlined the role of tax in dealing with the COVID-19 crisis. The PCT was set up by the OECD, IMF, World Bank and UN to cooperate and consult on the design
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 MorePlatform for Collaboration on Tax Launches Website
A new website has been launched by the Platform for Collaboration on Tax (PCT). The PCT is a joint initiative of the International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD), the United Nations (UN), and
See MoreUN: Meeting of Committee of Experts on Taxation
The nineteenth session of the United Nations Committee of Experts on International Cooperation in Tax Matters was held from 15 to 18 October 2018. Issues discussed included transfer pricing, updates to the UN Model Tax Convention, dispute
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