United Nations Committee of Experts on International Cooperation in Tax Matters

Comité d'experts de la coopération internationale en matière fiscale

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Contact Details

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History

1968, within the framework of United Nations (UN), pursuant to United Nations Economic and Social Council (ECOSOC) resolution 1273 (XLIII) of 4 Aug 1967, as Group of Experts on Tax Treaties between Developed and Developing Countries. Name changed to United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters, 1980, under resolution 1980/13. Present title adopted, 11 Nov 2004, under resolution 2004/69.

Aims

Review and update as necessary the 'United Nations Model Double Taxation Convention between Developed and Developing Countries' and the 'Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries'; provide a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities; consider how new and emerging issues could affect international cooperation in tax matters and develop assessments, commentaries and appropriate recommendations; make recommendations on capacity-building and provision of technical assistance to developing countries and countries with economies in transition; give special attention to developing countries and countries with economies in transition in dealing with all the above issues.

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Activities

Subcommittees report on key international tax cooperation issues. The Committee then makes decisions at the annual session and by written procedure. Submits a report on the work of the annual session to the Council for consideration at the substantive annual session.

Structure

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Relations with Non-Governmental Organizations

Relations with 1 non-governmental organizations.
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Members

Members in 0 countries
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Type I Classification

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Type II Classification

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Subjects *

  • Information
    • Expertise
  • Commerce
    • Taxation
  • International Relations
    • United Nations
  • Solidarity
    • Cooperation

UN Sustainable Development Goals **

GOAL 12: Responsible Consumption and ProductionGOAL 17: Partnerships to achieve the Goal

UIA Org ID

E1145

Last News Received

2017
* Subject classification is derived from the organization names and aims.
** UN SDGs are linked to the subject classification.

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