The revision of the UN Model Tax Convention between developed and developing countries and related issues
Submitted to the UN Ad Hoc Group of Experts on International Cooperation in Tax Matters (meeting on 11-15 December 1995, Geneva)
Prepared by the ICC commission on :
Taxation
Publication date : 24/11/1995 | Document Number : 180/402
In the forthcoming meeting in December of this year the United Nations ad hoc Group of Experts on International Cooperation in Tax Matters (UN Group ) will be considering the draft revision of the United Nations Model Tax Convention Between Developed and Developing Countries of 1980 (the UN Model) and the commentaries thereon.
The UN Group will also discuss the subject of transfer pricing and the tax treatment of new financial instruments.
These three issues are of particular importance for the international business community. The ICC therefore takes this opportunity to present its views to the UN Group. The ICC's representatives will be pleased to elaborate on the comments at the December meeting.
This paper is structured as follows:
Part I: Comments on the draft revision of the UN Model Tax Convention and its commentaries
Part II: Special comments on Transfer Pricing Annex: ICC Statement of 1993 on Transfer Pricing (Doc. No 180/373)
A paper on the tax treatment of financial instruments is being submitted separately.
For further information, please contact
Camilla PAGNETTI
Policy Manager , Taxation, Custom & Trade Facilitation
Tel:
+33 (0)1 49 53 28 53
camilla.pagnetti@iccwbo.org