The UN has published the documents and reports being discussed during the 27th Session of the Committee of Experts on International Cooperation in Tax Matters, which is being held from 17 to 20 October 2023. This includes the following: Transfer Pricing Co-Coordinators' report (E/C.18/2023/CRP26) Annex A (Transfer Pricing during COVID-19 Economic Downturn) Annex B (Toolkit) Annex C (Transfer Pricing of Carbon Offsets and Carbon Credits) Annex D (Agricultural Products) Annex E (Pharmaceutical Industry) Taxation of the extractive industries Co-Coordinators' report (E/C.18/2023/CRP31) Permanent Establishment and Other Income Issues for Extractives (E/C.18/2023/CRP38) Tax Incentives and the Global Minimum Tax in the Extractives...