国連サイトの奥に引っ込んでしまい、目当ての文書までたどりつくのに時間がかかるので、サイトのリンクを張っておく。その一段奥に配置してあるConference room papers (CRP) へのリンクの内容を、以下にコピペする。Final Reportはまだ出ていない。

Conference room papers (CRP) - 31st Session

Conference room papers (CRP) - 31st Session of the Committee of Experts on International Cooperation in Tax Matters

Review and possible update of the United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries - CRP.23 Proposed workstream for the work on the UN Manual for the Negotiation of Bilateral Tax Treaties

Other areas for Committee consideration and guidance as part of its work Programme - (i) CRP.27 Secretariat Note on Extractive Industries Taxation

Other areas - (ii) CRP.24 Secretariat Note on Taxation of the Digitalized and Globalized Economy

Other areas - (iii) CRP.29 Secretariat Note on Transfer Pricing

Other areas - (v) CRP.25 Secretariat Note on Tax-related Artificial Intelligence issues

Other areas - (iv) CRP.28 Secretariat Note on Value Added Tax (VAT) / Goods and Services Tax (GST)

Other areas - (vi) CRP.26 Secretariat note on Dispute Avoidance and Resolution

Friday, 24 October 2025: Other areas - (vii) not covered by the conference papers - CRP.30 Other areas

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