Subcommittees UN Model Tax Convention between Developed and Developing Countries Transfer Pricing Update of the UN Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries Environmental Taxation Issues Relationship of Tax, Trade and Investment Agreements Taxation of the Digitalized and Globalized Economy Increasing Tax Transparency Wealth and Solidarity Taxes Health Taxes Indirect Tax Issues Extractive Industries Working Group Dispute Avoidance and Resolution Taxation and Coronavirus Disease (Covid-19) Digitalization and Improvement of Tax Administration Procedural Issues for the Committee Previous Subcommittees 2017 - 2021 2013 - 2017 2005 - 2013