During its meeting this week in New York, the United Nations Committee of Experts on International Cooperation in Tax Matters released "preliminary draft chapters for a new UN handbook on cross-border tax dispute resolution, a paper outlining proposed updates to a UN manual on negotiating tax treaties, and other documents associated with the meeting."
Chapters released for the "United Nations Handbook on Dispute Avoidance and Resolution" (title pending) include:
- Domestic Procedures
- Special Issues Faced by Developing Countries (and LDCs in particular)
- Tax Treaty Mechanisms to Resolve Cross-Border Tax Disputes: The Mutual Agreement Procedure
- Non-Binding Dispute Resolution (NBDR) Mechanisms
- Mandatory Dispute Settlement (MDS)
More information on the Committee's meeting this week, as well as the other documents released, is