United Nations Documents

• Unofficial Effective TIEA, proposed for adoption by the UN Committee of Experts by Prof. Michael J. McvIntyre, October, 2009.
• Comparison of the Effective TIEA (2009) with the OECD TIEA (2002).
• Memo to Committee of Experts Urging Consideration of the Effective TIEA (2009).
• UN Secretariat, Ad Hoc Group of Experts on International Cooperation in Tax Matters, Institutional Framework for International Tax Cooperation (2003) (UN Expert Committee's "birth document").
• Monterrey Consensus (2002).

Various documents of the UN Committee of Experts are available on its web site.