国連専門家委員会

国連の30th Session of the Committee of Experts on International Cooperation in Tax Mattersが、ニューヨークにおいて、24.03.2025-27.03.2025の日程で開催された。

Conference Room Papers (CRPs) are available HERE.　文書へのリンクをたどりやすいよう、下にコピペして張り付けておく。注目されていたサービス条項（従来Article xxと呼ばれていたもの）については、月曜のThe Digitalized and Globalized Economyのタイトルで E/C.18/2025/CRP.1 – Co-coordinators' Reportのところにある。従来のArticle 12AとArticle 14に代わって、新Article 12AAになることに。

Conference Room Papers (CRPs) - 30th Session

Conference Room Papers (CRPs) for the 30th Session of the Committee of Experts on International Cooperation in Tax Matters are available here. 

Monday, 24 March 2025

Taxation and the Sustainable Development Goals

Taxation of the Extractive Industries 

E/C.18/2025/CRP.7 - Co-coordinators' Report

E/C.18/2025/CRP.8 - Product Valuation

E/C.18/2025/CRP.9 - Tax Incentive and Pillar 2

E/C.18/2025/CRP.10 - Energy Transition 

The Digitalized and Globalized Economy 

E/C.18/2025/CRP.1 – Co-coordinators' Report

https://financing.desa.un.org/sites/default/files/2025-03/CRP.1%20Digitalized%20Economy%2010%20March%20final.pdf

Tuesday, 25 March 2025

The Digitalized and Globalized Economy 

United Nations Model Double Taxation Convention 

E/C.18/2025/CRP.17 - Co-coordinators' Report

E/C.18/2025/CRP.18 - Article 8

E/C.18/2025/CRP.19 – Insurance

E/C.18/2025/CRP.20 – Article 6

E/C.18/2025/CRP.3 – Title of the UN Model

Environmental Taxation 

E/C.18/2025/CRP.21 – Co-coordinators' Report, Annex 1

Wealth and Solidarity Taxes 

E/C.18/2025/CRP.5 – Coordinator’s Report, Appendix A

Wednesday, 26 March 2025

Tax, Trade, and Investment Agreements 

E/C.18/2025/CRP.2 – Coordinator’s Report

Transfer Pricing

E/C.18/2025/CRP.4 – Co-coordinators' Report

Dispute Avoidance and Resolution 

E/C.18/2025/CRP.14 – Co-Coordinators' Report

Update of the Manual for the Negotiation of Bilateral Tax Treaties

Digitalization and other Opportunities to Improve Tax Administration

E/C.18/2025/CRP.12 – Co-coordinators' Report

Annex 1, Annex 2, Annex 3, Annex 4

Increasing Tax Transparency 

E/C.18/2025/CRP.13 – Co-coordinators' Report, Appendix

Thursday, 27 March 2025

Health Taxes  

E/C.18/2025/CRP.15 – Co-Coordinators' Report

E/C.18/2025/CRP.16 – Handbook

Indirect Tax Issues 

E/C.18/2025/CRP.11 – Co-coordinators' Report

Capacity Building 

Taxation of Crypto-Assets 

E/.18/2025/CRP.6 – Report from the Ad Hoc Group

Appendix A Toolkit for the Evaluation of Crypto Tax Risks

STATEMENTS AND OTHER DOCUMENTATION

Opening remarks by Assistant Secretary-General Mr. Navid Hanif