26 March 2023

国連の第26回専門家会合が今週に

26th Session of the Committee of Experts on International Cooperation in Tax Mattersのアジェンダが出ていた(Hat tip:@msd_tkt)。各種文書へのリンクをコピペしておこう。

AGENDA (E/C.18/2023/1)

REGISTRATION IS NOW CLOSED

Monday, 27 March

Transfer Pricing

E/C.18/2023/CRP7 - Co-Coordinator's ReportAnnex AAnnex BAnnex C

Taxation and the Sustainable Development Goals -

Taxation of the extractive industries

E/C.18/2023/CRP23 - Co-Coordinators’ Report

The digitalized and globalized economy

E/C.18/2023/CRP1 Co-Coordinators’ Report

Tuesday, 28 March

United Nations Model Double Taxation Convention

E/C.18/2023/CRP11- Co-Coordinators’ Report

E/C.18/2023/CRP12 - STTR

E/C.18/2023/CRP13 - Software

E/C.18/2023/CRP14 – Article 8

Environmental Taxation 

E/C.18/2023/CRP15 - Co-Coordinators’ report

E/C.18/2023/CRP16 – Workstream 1 (National Measure)

E/C.18/2023/CRP17 – Workstream 4 (Carbon Border Adjustment)

Capacity building

Digitalization and other opportunities to improve tax administration

E/C.18/2023/CRP4 – Co-Coordinator’s report

Wednesday, 29 March

Tax, Trade, and Investment Agreements

E/C.18/2023/CRP2 - Co-Coordinators’ report

Increasing tax transparency

E/C.18/2023/CRP5 - Co-Coordinators’ Report

Indirect taxes

E/C.18/2023/CRP10 - Co-Coordinators’ Report

Wealth and solidarity taxes

E/C.18/2023/CRP8 – Coordinator’s Report

Thursday, 30 March

Crypto-assets

E/C.18/2023/CRP9 – Secretariat Note

Report on the Challenges which Digital Assets Pose for Tax Systems

Health taxes

E/C.18/2023/CRP20 - Co-Coordinators’ Report

E/C.18/2023/CRP21 - Chapter 4. General Issues in Designing Health Taxes

E/C.18/2023/CRP22 - Chapter 5 Setting the Health Tax Structure and Rate

Dispute avoidance and resolution

E/C.18/2023/CRP6 – Co-Coordinators’ Report

Update of the Manual for the Negotiation of Bilateral Tax Treaties

E/C.18/2023/CRP18 - Update of the Manual for the Negotiation of Bilateral Tax Treaties

E/C.18/2023/CRP19 - Proposed Guidelines on Conducting Tax Treaty Negotiations by Videoconference

Other Matters and Consideration

E/C.18/2023/CRP25 - Note by Committee Member, Mr. Muhammad Ashfaq Ahmed, on Taxation and Foreign Exchange