Adopted 26th August
1950, at the conclusion of the Debate on the Report of the Committee
on Economic Questions. See Doc. AS (2) 95 and Sitting of 26th August
1950.
The Assembly,
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 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.
