Committee of Experts on International Cooperation in Tax Matters Issues: Report on the Fifth Session (19-23 October 2009)
The document presents the Report on the Fifth Session (19-23 October 2009) of the Committee of Experts on International Cooperation in Tax Matters Issues.
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Organization of the session
Discussion and conclusions on substantive issues related to international cooperation in tax matters
Dates and agenda for the sixth session of the Committee
Adoption of the report of the Committee on its ﬁfth session
Adoption agreed article 14 attracting foreign direct attribution of proﬁts beneﬁt Bilateral Tax Treaties Chair code of conduct combating international tax commentary on article Committee of Experts Committee’s conduct on cooperation Convention between Developed cooperation in combating Cooperation in Tax Coordinator corporate tax Deﬁnition of permanent Developed and Developing developing countries difﬁcult discussion Dispute resolution Double Taxation Convention draft exchange of information ﬁfth session ﬁrst ﬁxed base foreign direct investment intemational tax International Bureau International Cooperation international tax evasion Liselott Kana Malaysia mandate Model Double Taxation Model Tax Convention Nations Model Convention Nations Model Double Negotiation of Bilateral Nigeria OECD commentaries OECD Model Tax paper reﬂected revision Robin Oliver Secretariat noted signiﬁcant sixth session speciﬁc SUPP tax avoidance Tax competition tax cooperation tax incentives Tax Justice Network tax matters Taxation of development taxation of services term permanent establishment treaty negotiation United Nations Model United Nations Secretariat update