Fifth session of Committee of Experts on International Cooperation in Tax Matters
Substantive Matters
Conference room papers (CRP)
Please note that for logistical reasons we will most likely be able to supply Committee Members only with the larger conference room paper (CRP) documents in Geneva, including the draft Manual for the Negotiation of Bilateral Tax Treaties and documents over 50 pages long. We urge other participants to bring electronic or paper copies of such documents to the Annual Session.
- Definition of Permanent Establishment (Advance Unedited Version-E/C.18/2009/CRP.1)
- Proposed Code of Conduct (Advance Unedited Version-E/C.18/2009/CRP.2)
- Revision of UN Treaty Negotiation Manual (Advance Unedited Version-E/C.18/2009/CRP.3)
- Article 14 and the Tax Treatment of Services (Advance Unedited Version-E/C.18/2009/CRP.4)
- General Issues in the Review of Commentaries (Advance Unedited Version-E/C.18/2009/CRP.5)