Peer Exchange Discussion During 26th Session of UN Tax Committee
27 March 2023
Event details
On 27th March 2023, the South Centre Tax Initiative organized a peer exchange discussion for the developing country Members of the UN Tax Committee. The briefing-cum-discussion covered various topics under negotiation in the Session including the minimum tax, taxation of computer software, international shipping and real estate purchased using illicit finance.
Supporting Material
- CRP 1 - Taxation issues related to the digitalized and globalized economy
- CRP 12 - UN Model STTR
- CRP 13 - The Inclusion of Software in the Definition of Royalties
- CRP 14 - Proposal for Revision to Article 8 (Alternative B)
- CRP 18 - Update of the Manual for Negotiation of Treaties - South Centre
- ECOSOC Special Meeting on International Cooperation in Tax Matters - South Centre interventions