29th Session of the Committee of Experts on International Cooperation in Tax Mattersの議事概要と配布資料が、ここにアップされている。対象を限定しないサービス課税条項など、すでにLinkedInなどで多くの方が注目している。遅ればせながらの備忘録になってしまうが、以下に資料へのリンク先をコピペしておく。
- Tuesday, 15 October
Taxation and the Sustainable Development Goals
The Digitalized and Globalized Economy
E/C.18/2024/CRP22 – Co-coordinators' Report
Taxation of the Extractive Industries
E/C.18/2024/CRP40 - Co-coordinators' Report
E/C.18/2024/CRP42 - Product Valuation
E/C.18/2024/CRP43 - Energy Transition
E/C.18/2024/CRP44 - Tax Incentives
United Nations Model Double Taxation Convention
E/C.18/2024/CRP28 - Co-coordinators' Report
E/C.18/2024/CRP31 – Natural Resources
- Wednesday, 16 October
United Nations Model Double Taxation Convention
Environmental Taxation
E/C.18/2024/CRP33 – Co-coordinators' Report
Annex A - Phasing out fossil fuel subsidies, Annex B - Potential responses to BCAs, Annex C-1 Environmental taxation (other than carbon taxes), Annex C-2 Inventory of select environmental taxes and other measures, Annex D - Interactions between carbon taxation and mainstream taxes
Wealth and Solidarity Taxes
E/C.18/2024/CRP25 – Coordinator’s Report, Appendix A
Transfer Pricing
E/C.18/2024/CRP24 – Co-coordinators' Report
Appendix B Pharmaceutical Industry
- Thursday, 17 October
Tax, Trade, and Investment Agreements
E/C.18/2024/CRP23 – Coordinator’s Report
Taxation of Crypto-Assets
E/C.18/2024/CRP26 – Report from the Ad Hoc Group
Appendix A Toolkit for the Evaluation of Crypto Tax Risks
Digitalization and other Opportunities to Improve Tax Administration
E/C.18/2024/CRP38 – Co-coordinators' Report
Annex 1 - Draft Outline, Annex 2 - Legal Framework, Annex3 - Part 4 Innovative Technologies, Annex 4 - Part 3 Data Governance, Annex 5 - Chapter 1, Annex 6 - Chapter 2, Annex 7 - Case Study
- Friday, 18 October
Health Taxes
E/C.18/2024/CRP34 – Co-Coordinators' Report
E/C.18/2024/CRP35 – Revised Chapters
E/C.18/2024/CRP36 – New Chapters
Capacity Building
Dispute Avoidance and Resolution
E/C.18/2024/CRP39 – Co-Coordinators' Report
Update of the Manual for the Negotiation of Bilateral Tax Treaties
Indirect Tax Issues
E/C.18/2024/CRP21 – Co-coordinators' Report
Annex A - Overview of VAT/GST in Developing Countries, Annex B – VAT Small Enterprise, Annex C - VAT/GST Refunds, Annex D – New Technologies to improve VAT Compliance
