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

URL: https://www.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/tax-committee-home

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Established within the framework of A-XA3375 - United Nations (UN), pursuant to E-XE3377 - ECOSOC resolution 1273 (XLIII) of 4 Aug 1967. Name changed under resolution 1980/13. Present title adopted under resolution 2004/69.


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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Committee of 25 experts. Subcommittees. Trust Fund for International Cooperation in Tax Matters (Tax Trust Fund), set up Jul 2006.

Relations with Non-Governmental Organizations

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Type I Classification

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Type II Classification

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Subjects *

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UN Sustainable Development Goals **

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



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

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