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 of the handbook on extractive industries taxation issues for developing countries;
• Taxation of development projects;
• Treatment of collective investment vehicles;
• Hybrid entities;
• Article 12 (Royalties);
• Mutual agreement procedure;
• Capacity-building;
• Update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries; and
• Issues related to the updating of the United Nations Model Double Taxation Convention between Developed and Developing Countries.

Continued discussion of the issues will take place during the sixteenth session of the Committee of Experts on International Cooperation in Tax Matters, which will be held in New York from 14 to 17 May 2018.