The final report of the twenty-sixth session (E/2023/45/Add.1-E/C.18/2023/2) is now available, in Arabic, Chinese, English, French, Spanish, and Russian.
The UN Tax Committee will hold its 26th session at the United Nations Headquarters in New York City, USA, from 27 to 30 March 2023. The annual Special ECOSOC Meeting on International Cooperation in Tax Matters will be held on 31 March 2023.
During the 26th session, the Committee will focus on further advancing its work to meet the ambitious work plan it has adopted for the 2021-2025 period. The timed agenda will be available soon. Issues on the agenda include matters as diverse as taxing the digitalized and globalized economy, tax treaties, environmental taxes, health taxes, wealth taxes, extractive industries taxation, and transfer pricing, among others.
The Committee comprises 25 members, nominated by Governments, selected by the UN Secretary-General and acting in their expert capacity. The Members are drawn from the fields of tax policy and tax administration and reflect the diversity of the UN membership, in terms of geographical regions and tax systems. In all of its work, the Committee gives special focus to developing countries, situations, including the least developed, small island states and landlocked countries.
With the exception of those parts of the agenda that are marked as “closed”, Committee meetings are open to participation by observers from Member States and other stakeholders, including international and regional organizations, academia, civil society, and the private sector. The work of the Committee benefits immensely from multi-stakeholder engagement in its Subcommittees and biannual sessions.
The 26th Session has meeting hours daily of 10:00 a.m. to 1:00 p.m. and 3:00 p.m. to 6:00 p.m. (New York time). The session will be held in-person, including simultaneous interpretation into the official UN Languages, with provision also made for virtual participation by observers. Prior registration is required for security reasons (see further information below).
The meeting will be “paperless” and all conference documents will be made available only in electronic format. Please check this website regularly for updates.
AGENDA (E/C.18/2023/1)
Opening Statement by ASG Navid Hanif
- Monday, 27 March
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Transfer Pricing
E/C.18/2023/CRP7 - Co-Coordinator's Report, Annex A, Annex B, Annex C
Taxation and the Sustainable Development Goals
Taxation of the extractive industries–
The digitalized and globalized economy
- Tuesday, 28 March
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United Nations Model Double Taxation Convention
E/C.18/2023/CRP11- Co-Coordinators’ Report
Environmental Taxation
E/C.18/2023/CRP15 - Co-Coordinators’ report
E/C.18/2023/CRP16 – Workstream 1 (National Measure)
E/C.18/2023/CRP17 – Workstream 4 (Carbon Border Adjustment)
Capacity building
Digitalization and other opportunities to improve tax administration
- Wednesday, 29 March
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Digitalization and other opportunities to improve tax administration
Tax, Trade, and Investment Agreements
E/C.18/2023/CRP2 - Co-Coordinators’ report
Increasing tax transparency
E/C.18/2023/CRP5 - Co-Coordinators’ Report
Indirect taxes
E/C.18/2023/CRP10 - Co-Coordinators’ Report
Wealth and solidarity taxes
- Thursday, 30 March
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Crypto-assets
E/C.18/2023/CRP9 – Secretariat Note
Report on the Challenges which Digital Assets Pose for Tax Systems
Health taxes
E/C.18/2023/CRP20 - Co-Coordinators’ Report
E/C.18/2023/CRP21 - Chapter 4. General Issues in Designing Health Taxes
E/C.18/2023/CRP22 - Chapter 5 Setting the Health Tax Structure and Rate
Dispute avoidance and resolution
E/C.18/2023/CRP6 – Co-Coordinators’ Report
Update of the Manual for the Negotiation of Bilateral Tax Treaties
E/C.18/2023/CRP18 - Update of the Manual for the Negotiation of Bilateral Tax Treaties
E/C.18/2023/CRP19 - Proposed Guidelines on Conducting Tax Treaty Negotiations by Videoconference
Other Matters and Consideration