国連の国際租税協力専門家委員会が，年２回になる

2015年10月19日から23日に，ジュネーブでEleventh Session of the Committee of Experts on International Cooperation in Tax Mattersがあった。この文書のパラ１３によると，今後は年2回開催にするという。議題は，PEの定義におけるconnected projectsの意義や，extractive industriesの課税（下記リンク）など。

–	work presented for approval (and approved) by the Committee: –     overview note; –     guidance note on capital gains taxation and indirect transfers                                   –     guidance note on selected double tax treaty issues.
–	a Paper on the tax treatment of decommissioning for the extractive industries
–	a proposal to work on the following guidance notes: –     VAT (value added tax) in the extractive industries; –     negotiation and re-negotiation of extractive industry contracts; –     PE issues in the extractive industries;