The U.N. Committee of Experts on International Cooperation in Tax Matters held their 10th session on 27 to 31 October 2014. During the meeting, changes to several aspects of the UN Model Tax Treaty were discussed, including:
- A new article on fees for technical services
- New commentary on transfer pricing
- Amendments to the double taxation article
- Revisions to address payments made to fiscally transparent entities
- Revised commentary to the articles on permanent establishment and transportation …