Recommendations of ICS, WSC and ECSA in respect of the March 10, 2023, note of a Subcommittee (“March 2023 Subcommittee Note”) of the Committee of Experts on International Cooperation in Tax Matters (“UN Tax Committee”) concerning possible revisions to Article 8 (international shipping and air transport) of the United Nations Model Double Taxation Convention between Developed and Developing Countries (“UN Model”).