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Specific Elements: Taxation

Specific elements include the definition and treatment of investment, extraterritoriality, regional economic integration organisations, taxation and financial matters and services.

The following table provides links to the documentation concerning taxation.  These documents are presented according to topic and do not necessarily appear in chronological order.

TAXATION
Negotiating Group

- Note by the Chairman

 Expert Group No.2 on Treatment of Tax Issues in the MAI

- Agendas
- Notes by the Chairman
- Summary Records
- Reports to the Negotiating Group

 Informal Consultations on the Treatment of Tax Measures in the MAI

- Agenda

TAXATION
Negotiating Group: Note by the Chairman

DAFFE/MAI(95)4

Taxation and the MAI (Note by the Chairman of the CFA Working Group on the Treatment of Taxes in Bilateral/Multilateral Trade or Investment Agreements)

TAXATION
Expert Group No.2 on Treatment of Tax Issues in the MAI: Agendas

DAFFE/MAI/EG2/A(96)1 Meeting 22-24 April 1996
DAFFE/MAI/EG2/A(96)2 Meeting 22-24 May 1996
DAFFE/MAI/EG2/A(96)3 Meeting 9-11 December 1996
DAFFE/MAI/EG2/A(97)1 Meeting 19-21 March 1997

TAXATION
Expert Group No.2 on Treatment of Tax Issues in the MAI: Notes by the Chairman

DAFFE/MAI/EG2(96)1 Issues raised by MAI Drafting Group No.1 (Selected Topics concerning Investment Protection)
DAFFE/MAI/EG2(96)1/ADD1 Issues raised by MAI Drafting Group No.1 (Selected Topics concerning Investment Protection)
DAFFE/MAI/EG2(96)3 Definition of Taxes
DAFFE/MAI/EG2/RD(96)1 Non-Discrimination in Bilateral Tax Conventions

TAXATION
Expert Group No.2 on Treatment of Tax Issues in the MAI: Summary Records

DAFFE/MAI/EG2/M(96)1 Meeting 22-24 April 1996
DAFFE/MAI/EG2/M(96)2 Meeting 22-24 May 1996
DAFFE/MAI/EG2/M(96)3 Meeting 9-11 December 1996

TAXATION
Expert Group No.2 on Treatment of Tax Issues
in the MAI: Reports to the Negotiating Group

DAFFE/MAI/EG2(96)9 Report to the Negotiating Group
DAFFE/MAI/EG2(97)1 Report to the Negotiating Group (March 1997)

INFORMAL CONSULTATIONS ON THE TREATMENT OF TAX MEASURES IN THE MAI
Agenda

DAFFE/MAI/TAX(97)1 Agenda for the meeting on 15-16 September 1997
 

Updated on 07 April, 2008 16:58:58
OECD 2002