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Outcome

Organizational matters

• Provisional agenda and organization of work ()
• General Information Circular
• Letter from the President of ECOSOC to Member States authorizing the organization of the 12th session of the Committee of Experts on International Cooperation in Tax Matters – 16 September 2016

Substantive matters

• Note by the Secretariat on “Enhancing the effectiveness of external support in building tax capacity in developing countries” ()
• Note by the Secretariat on “51�Թ� Capacity Development Programme on International Tax Cooperation” ()
• Note by the Secretariat on “The World Customs Organization Guide to Customs Valuation and Transfer Pricing” ()
• Note by the Secretariat on “Trade mis-invoicing” and its relationship to “transfer mis-pricing” ()

Background

• Revised Draft Article and Commentary for UN Model Tax Convention – Fees for Technical Services” (E/C.18/2016/CRP 1) – Agenda item 3 (a) (vi)
• Update of the 51�Թ� Practical Manual on Transfer Pricing for Developing Countries ” (E/C.18/2016/CRP.2) – Agenda item 3 (b) (i)

• CRP.2 Preliminary Att: Order of Chapters
• CRP.2 Attachment 1: Foreword
• CRP.2 Attachment 2: Global Business Restructuring
• CRP.2 Attachment 3: Comparability Analysis
• CRP.2 Attachment 4: Methods
• CRP.2 Attachment 5: Intra-Group Services
• CRP.2 Attachment 6: Intangible Property
• CRP.2 Attachment 7: Cost Contribution Arrangements
• CRP.2 Attachment 8: Business Restructurings
• CRP.2 Attachment 9: Domestic Law
• CRP.2 Attachment 10: Documentation
• CRP.2 Attachment 12: China Country Practice

• Taxation of the extractive industries” (E/C.18/2016/CRP.3) – Agenda item 3 (b) (ii)

• CRP.3 Attachment A: Decommissioning
• CRP.3 Attachment B: Value Added Tax Issues
• CRP.3 Attachment C: Negotiation and Renegotiation
• CRP.3 Attachment D: Permanent Establishment Issues
• CRP.3 Attachment E: Government Fiscal Take

• Mutual agreement procedure — dispute avoidance and resolution” (E/C.18/2016/CRP.4) – Agenda item 3 (b) (v)
• Informal Secretariat Update of the Provisional Agenda and Organization of Work” (E/C.18/2016/CRP.5)  Agenda item 2
• Tax incentives — presentation by delegate from the International Monetary Fund” (E/C.18/2016/CRP.6) – Agenda item 3 (b) (vii)
• Application of treaty rules to hybrid entities” (E/C.18/2016/CRP.7) – Agenda item 3 (a) (i)
• Article 12 (Royalties): possible amendments to the commentary on Article 12″ (E/C.18/2016/CRP.8) – Agenda item 3 (a) (iii)
• Article 26 (Exchange of information): proposed Code of Conduct” (E/C.18/2016/CRP 9) – Agenda item 3 (a) (v)
• Proposed BEPS-related Changes to the 51�Թ� Model” (E/C.18/2016/CRP.10) – Agenda item 3 (a) (vii)
• Taxpayer rights in cross-border tax disputes” (E/C.18/2016/CRP.11) – Agenda item 3 (b) (v) Mutual agreement procedure — dispute avoidance and resolution

Registration

Please note that registration is closed.

Participants should retain a hard copy of their completed registration form and bring it with them when registering with the UN Security in Geneva.