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Revision to the UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries Report of the Working Group
Portions Removed form the 2003 Version l Part I n Historical overview n Historical overview of international tax avoidance and evasion Part II UN Model Treaty
l Removed for the Annex l Mexico Draft l London Draft l Andean Model l 2000 OECD Model l 1988 OECD Mutual Administrative Assistance in Tax Matters l Research Paper on assessing impact of UN Model
Proposed Version l Part I l International Double Taxation-concepts and issues l Discussion of OECD Model l Discussion of UN Model
l International Tax Evasion and Avoidance l Mutual Administrative Assistance
Part II l Preface-lengthy Discussion of the UN Model Treaty l Basic Approaches to Tax Treaty Negotiations-CRP.5 l Permanent Establishement- CRP.5/Add.1
Appendix l UN Model treaty l OECD Model Treaty-Latest Version l Brazil-India Treaty l China-US Treaty l Mexico-Australia Treaty l New Zealand-So. Africa Treaty
Special Appendix l Appendix for Special Consideration Items-CRP.5/Add.2 n Introduction n Comments n Improper Use of Tax Treaties n Islamic Financial Instruments
l Additions l Glossary l Helpful references to the world wide web sites
Introduction to the OECD. 4 key questions Who are we? What do we do? How do we do it? What happens next?
Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development Promoting a Pro-Growth Tax Environment for Global Business.
Ratification Double Taxation Conventions / Agreements Sudan DTA Agreement and Australia Protocol PCOF: 17 June 2008.
C h a l l e n g e U s. Panel discussion on the UN Model Convention Chairman: Mr. G. E. Veerabhadrappa, Chairman, ITAT Speakers: Mr. Pramod Kumar, Member,
International Tax – The Emerging Landscape UN Model Convention – Present and Proposed Work.
E From Thought….. ……To Finish _______________________________________________ TAX ISSUES IN E-COMMERCE ____________________________________________ ___.
Double Taxation Conventions / Agreements 23 August 2006.
Recent Developments in the Implementation of Transparency and Exchange of Information 1 Grace PEREZ-NAVARRO, Deputy Director, Centre for Tax Policy and.
Ratification Double Taxation Conventions / Agreements PCOF: 16 September 2008.
National Tax Agency Japan Masaharu Koga (Mr.) ―Introduction of Arbitration Procedure― 1.
1 STRUCTURE AND OPERATION OF (INTERNATIONAL) TAX TREATIES.
1 Information across borders Developments in Implementing Global Standards on Exchange of Information CFE Forum Thursday 15 April 2010 Brussels, Belgium.
Overview of the draft work programme of the CGE First meeting of reconstituted Consultative Group of Experts on National Communications from Parties not.
PSC INTOSAI Professional Standards Committee Harmonisation of ISSAIs – Revision of the Fundamental Auditing Principles.
International Experience on Institution Redesign to Support Effective Fiscal Management Shabih Ali Mohib Thammasat University July 15, 2014.
System of Environmental- Economic Accounting for Energy (SEEA-E) Process leading to the publication Third Meeting of the United Nations Committee of Experts.
M Mosafeer Director Large Taxpayers Department & International Taxation Unit IFA Conference, May 2012.
Extradition Issues arising in people smuggling matters Australia’s Experience Technical Expert Workshop on Mutual Legal Assistance (MLA) and Law Enforcement.
A Proposal for Concluding a Limited Multilateral Tax Treaty Among ECO Member States.
Institute for Austrian and International Tax Law IV. Interpretation Issues in Connection with Arbitration Clauses International Arbitration.
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