The UN Committee of Experts and the UN Model: Recent Developments

Journal
Arnold, B.J.
International; OECD; United Nations
Bulletin for International Taxation 2017 (Volume 71), No. 3/4
PriceUSD 45

This article reports on the Twelfth and Thirteenth Sessions of the UN Committee of Experts on International Cooperation in Tax Matters regarding the various issues considered in relation to the next update of the UN Model and the Commentaries on the UN Model, which are planned to be published later this year.