(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

Has participated in the United Nations Ad Hoc Group of Experts on 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

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.

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.

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

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

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.

article 5 (1) of the OECD Model TIEA states

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

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)

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.

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.

(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)

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.

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.

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.

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

On the basis of the nominations presented by Member States, the Secretary General has decided to appoint the following persons to the Committee of Experts on International Cooperation in Tax Matters, for a four year term commencing on 1 July 2005.

With Europe in a cyclical upswing, tax revenues should start rising even without higher tax rates, so why risk strangling the continent s nascent recovery in the cradle?

Italy s Taxing Election

Member of the Turkish delegation for tax treaty negotiation.

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.

Recent developments in international commerce and investment have resulted in the need for increased coordination and cooperation between Governments in international tax matters, including increased exchange of information in tax matters.

What are the priority areas that should be addressed by the new Committee of Experts on International Cooperation in Tax Matters? Could it focus, for example, on contributing to the objective of minimizing and eliminating tax evasion?

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

The members, who are appointed by the Secretary General, after notification of the Council, for a term of four years, are drawn from the fields of tax policy and tax administration and their appointment reflects an adequate equitable geographical distribution, representing different tax systems.

Governments have thus been pressured into broadening the scope of exchange of information clauses in international agreements, including efforts to impose greater limitations on bank secrecy and other confidentiality laws in tax matters.