Amendments to the text of the United Nations Model Tax Convention

(a) The wording of article 5 of the text of the United Nations Model Tax Convention should not be amended

This drop in revenues may be worsened by the amendments to the laws on free zones, value added tax and income tax adopted in 1997 and 1998, which together have eroded the tax base.

The most recent amendment to this Act, concerning Art. 69, was made by the Income and Property Tax Act, No. 85 of 1991, which amended the Income and Property Tax Act No. 75 of 1981, with subsequent amendments.

The amendments to the OECD Model Tax Convention and the Commentary thereon were further evaluated as to whether such amendments should also be reflected, or further improved, in the United Nations Model Tax Convention and Commentary.

The authors of this proposal are of the opinion that the text of article 5 of the United Nations Model Tax Convention should not be amended or altered in any way.

Unfortunately, advanced countries have implemented very little fundamental tax reform so far. Many governments are giving in to higher marginal tax rates rather than overhauling and simplifying the system.

The 2000 amendments to the Model Tax Convention on Income and on Capital of the Organization for Economic Cooperation and Development (OECD) were as it seems, taken into account in that 2001 amendment.

(b) should the Commentary on article 5 be amended and if so, should the amendments be similar to the recent amendments to the Commentary on the OECD Model Tax Convention?

This amendment is in line with the aims of the United Nations Model Tax Convention and Commentary and it would be beneficial to include it in forthcoming amendments to the United Nations Commentary.

The present document was submitted late owing to delay in the approval of the appointment of new members to the newly established Committee of Experts on International Cooperation in Tax Matters.

A road maintenance levy has been established, and axle load limits monitored at a number of weighbridges are beginning to help control overloading.

The newly revised Individual Income Tax Law will adjust the criterion for resident taxpayers of China s Individual Income Tax Law from one year to 183 days.

Revision and amendment

Amendment and revision

An amendment shall be voted on before the proposal to which it relates is put to the vote, and if the amendment is adopted, the amended proposal shall then be voted on.

Amendment

Rule 93

An amendment shall be voted on before the proposal to which it relates is put to the vote, and if the amendment is adopted, the amended proposal shall then be voted on.

Some reporters asked that the newly revised Individual Income Tax Law will adjust the criterion for resident taxpayers of China s Individual Income Tax Law from one year to 183 days.

Accordingly, revisions in the common scale at the time of an update, including those that might result from methodological considerations, such as those mentioned by the Secretary of UNJSPB, would need to await a more significant change in taxation levels.

211. With regard to the updating of the common staff assessment scale, UNJSPB recommended and the Commission agreed that the scale should be updated, as necessary, every two years, based on tax changes at the seven headquarters duty stations.

Bug fixes

BSD fixes

A. Amendments

B. Amendments

33. A further concern is the decline in tax revenues forecast for 1999, owing to the repeal of the Act on a Single Property Tax, tariff reductions, the ending of the commercial and agricultural enterprise tax, which is expected to occur in mid 1999, and the planned cut in income tax rates.

Amendment 1

Amendment 2

Amendment 3

Amendments 24 72.

Amendments 44

Amendments

Amendments 126 94.

Studies 188

Headings 202 35.

Many fixes

Bugfixes

Fix it automatically

Debian fixes

Manual Fix

Bug fixes

Provisions on Family Benefits are to be found in Art. 69 of the Income and Property Tax Act, No. 75 of 1981, with subsequent amendments.

The proposed amendment would provide a procedure for expedited amendment (referred to below as modification ) of the Protocol.