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1999年5月3日至7日联合国经社理事会召开第九次特别专家会议，讨论联合国“关于发达国家与发展中国家间避免双重征税协定范本”的修改章案。共有21个成员国的专家代表参加，12个国家派了观察员。此外，OECD、国际财政文献局、国际商会、西班牙Valencia大学和美国大学校长国际联
The UN Economic and Social Council convened the ninth special expert meeting from May 3 to May 7, 1999 to discuss the revised chapter of the UN Model Agreement on Double Taxation between Developed and Developing Countries. A total of 21 member States represented experts and 12 countries sent observers. In addition, the OECD, International Financial and Documentation Authority, International Chamber of Commerce, Valencia University of Spain and President of American University International