13th Session Of The Committee Of Experts On International Cooperation In Tax Matters

Thirteenth Session of the Committee of Experts on International Cooperation in Tax Matters

Monday, December 5, 2016

1. Opening of the session by the Chair of the CommitteeUpdate of the Transfer Pricing Manual – Report on editorial process Presentation on environmental tax issues of relevance to developing countries
2. Carbon Tax – a Good Idea for Developing Countries?Environmental Reform of Energy Prices in Developing Countries Base erosion and profit-shifting – possible changes to Articles and Commentaries, including a possible LOB clause
3. Article 22 (Limitation on Benefits) 2016 U.S. Model Treaty—An Overview

Tuesday, December 6, 2016

1. Base erosion and profit-shifting – possible changes to Articles and Commentaries, including a possible LOB clause
2. Guidance Note on Permanent Establishments Issues for the Extractive Industries

Wednesday, December 7, 2016

1. Article 8 (Shipping, inland waterways transport and air transport): The meaning and coverage of the term “profits from the operation of ships or aircraft in international traffic”
2. Capacity-building

Thursday, December 8, 2016

1. Presentation by OECD representative on OECD Model changes relating to international traffic and possible similar changes to the UN Model