(b) Report of the Committee on the Elimination of Discrimination against Women on its thirty second session (A 60 38 (Part I))

Advancement of women

Ireland

The present paper was prepared by Hans Pijl (Deloitte University of Leiden International Tax Centre, Leiden Tax Court of Appeal in The Hague member, editorial council, European Taxation) and Ramona Piscopo (Deloitte).

(t) Committee of Experts on International Cooperation in Tax Matters.

(iii) Committee of Experts on International Cooperation in Tax Matters

Committee of Experts on International Cooperation in Tax Mattersr

Report of the Committee of Experts on International Cooperation in Tax Matters (former Ad Hoc Group of Experts on International Cooperation in Tax Matters) on its first session (Council resolution 2004 69)

Appointment of members of the Committee of Experts on International Cooperation in Tax Matters

10. Requests the Economic and Social Council, in its examination of the report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters at its next substantive session to give consideration to the institutional framework for international cooperation in tax matters

The following are significant issues with regard of exchange of information clauses in tax treaties

Biographical information on the members of the Committee of Experts on International Cooperation in Tax Matters

Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters.

In accordance with Economic and Social Council resolution 2004 69 of 11 November 2004, the Ad Hoc Group of Experts on International Cooperation in Tax Matters was renamed the Committee of Experts on International Cooperation in Tax Matters.

9.34 By its resolution 2004 69 of 11 November 2004, the Economic and Social Council decided to rename the Ad Hoc Group of Experts on International Cooperation in Tax Matters the Committee of Experts on International Cooperation in Tax Matters.

Suggestions for additional work to be undertaken by the Committee of Experts on International Cooperation in Tax Matters

He proposed that the working group could consider these issues as part of its ongoing work.

However, the OECD Model TIEA provides for an override of any dual criminality requirement. article 5 (1) of the OECD Model TIEA (see para.

Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters and the Working Party of the Organization for Economic Cooperation and Development (OECD) Committee on Fiscal Affairs.

Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters and the Working Party of the OECD Committee on Fiscal Affairs.

Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters and the OECD Working Party of Committee on Fiscal Affairs.

article 5 (1) of the OECD Model TIEA states

r Pursuant to Economic and Social Council resolution 2004 69 of 11 November 2004, the Ad Hoc Group of Experts on International Cooperation in Tax Matters was renamed the Committee of Experts on International Cooperation in Tax Matters, comprising 25 members appointed by the Secretary General.

This includes research on the implementation of treaties already agreed and on issues relevant to current or potential negotiations.

Such words also appear in article 1 of the OECD Model TIEA.

The OECD Model TIEA envisions exchange of information only on request the OECD Model TIEA and the Commentary thereunder do not provide for automatic exchange of information nor spontaneous exchange of information (but para.

It is suggested that the Committee of Experts on International Cooperation in Tax Matters liaise with OECD on these issues.

(k) Cartography

Regional commissions can contribute to the work of the Committee of Experts on International Cooperation in Tax Matters recently established by the Economic and Social Council in its resolution 2004 69.

(ii) Non recurrent publications working papers and technical notes on selected policy issues related to financing for development, including international cooperation in tax matters (6)

Ms. Anguiano Rodríguez (Mexico) said that her delegation attached great importance to the work of the Special Political and Decolonization Committee, not only for its role in the ongoing decolonization process, but also as an ideal forum for consideration of items of a political nature.

(iii) Press releases, press conferences press releases and press conferences on the work of the Committee of Experts on International Cooperation in Tax Matters and activities by the Secretariat in the area of financing for development (6)

The first session of the Committee of Experts on International Cooperation in Tax Matters will take place from 5 to 9 December 2005 in Conference Room XVI, at the Palais des Nations, Geneva.

Italy s Taxing Election

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

E C.18 2005 1 Proposed agenda and draft programme of work for the first session of the Committee of Experts on International Cooperation in Tax Matters Proposed agenda for the first session A C E F R S

24. Encourages the continuing examination in all relevant intergovernmental forums of ways and means to integrate poverty reduction objectives and strategies into discussions on international financial and development issues

Also, Governments have taken other initiatives against bank secrecy and other confidentiality laws in non tax matters, in cases, for example, of money laundering, corruption, financing of terrorism and other crimes.

The 2000 OECD report (preface and chaps. 1, 2 and 3) also stressed the importance of ensuring that exchange of information provisions in tax matters would override bank secrecy and other confidentiality laws.

The first session of the Committee of Experts on International Cooperation in Tax Matters will take place from 5 to 9 December 2005 in Conference Room XVI, at the Palais des Nations, Geneva.

Under agenda item 14 (a), the Council held a discussion at its 34th, 39th and 40th meetings, on 21, 26 and 27 July 2005.

He had therefore asked the Secretariat to hold the nameplate in the conference room for the duration of the Review Conference. That action was in no way meant to prejudice the outcome of ongoing consultations on the issue or the consideration of questions related to article X of the Treaty.

Trials in Progress

Ongoing discussions

TNCs are thus expected to abide by a country's tax law and to meet their tax obligations in good faith. Corporate responsibility in this regard could, for