Second 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.
- Treaty Abuse and Treaty Shopping (E/C/18/2006/2 – Advance unedited version)
- Supplementary Note to Treaty Abuse and Treaty Shopping (E/C/18/2006/2-Add.1)
- Work on exchange of information and conclusion (E/C.18/2006/6/Add.1 – Advance unedited version)
- Revision of the commentaries to Article 26 of the UN Model (E/C.18/2006/6/Add.2 – Advance unedited version)
- Developing a Code of Conduct on Promoting Tax Compliance (E/C.18/2006/6/Add.3 – Advance unedited version)
- Manual for the negotiation of tax treaties between developed and developing countries (EC18/2006/7-Cover); (EC18/2006/7-Part1); (EC18/2006/7-Part 2); (EC18/2006/7- Part 3); (EC18/2006/7-annex)