See Doc. 95, Report. 1950 - 2nd Session - First part
1 Recommendation
to the Committee of Ministers adopted 26th August 1950, at the conclusion
of the Debate on the Report from the Committee on Economic Questions
The Consultative Assembly of the Council of Europe, having
received from the Committee of Ministers a request for an opinion
on the expediency of bringing about a European agreement or system
of agreements for partial relief from double taxation
1. approves the principle;
2. expresses the opinion that the negotiation of bilateral agreements,
such as those which have for a long time been in preparation between
various Member States of the Council, represents at least a partial
solution of the problem and that it is expedient to encourage such
negotiations according to a uniform pattern;
3. instructs the Secretary-General to establish contact with
the competent organisations already examining this question, such
as the International Chamber of Commerce, and to keep the Committee
of Ministers and the Consultative Assembly of the Council of Europe
informed of the progress of their work.
