The UN Committee of Experts on International Cooperation in Tax Matters has published the report on its fifteenth session held 17 to 20 October 2017. During the session, the committee discussed a number of issues, including:
- Tax consequences of the digitalized economy — issues of relevance for developing countries;
- Environmental tax issues of relevance to developing countries;
- Possible update of the United Nations Practical Manual on Transfer Pricing for Developing Countries;
- Possible update…