29th Session of the Committee of Experts on International Cooperation in Tax Matters

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Geneva

The final report of the twenty-ninth session (E/2025/45-E/C.18/2024/4) is now available, in ArabicChinese, EnglishFrench, Spanish, and Russian.

The UN Tax Committee was held its 29th Session at the United Nations Headquarters in Geneva, Switzerland from 15 to 18 October 2024.

This was the penultimate session of this Committee membership, focused on delivering its ambitious program of work for the 2021-2025 period. On the agenda are issues as diverse as they are key to developing countries. These include taxing the digitalized and globalized economy, tax treaties, extractive industries taxation, transfer pricing, environmental taxes, wealth taxes, health taxes and the relationship of tax, trade and investment, 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 its work, the Committee gives special focus to developing countries, including the least developed, small island states and landlocked countries. Please find further information on the Committee here.

Meetings were 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, as well as in its twice-yearly sessions.

The 29th Session would have meetings daily from10:00 a.m. to 1:00 p.m. and 3:00 p.m. to 6:00 p.m. (Geneva time). The session was held in-person, including simultaneous interpretation into the official UN languages. Please note that the virtual participation is not possible for this session. For logistical and security reasons, prior registration is required by all participants (see below).

The meeting will be “paperless.” All conference documents will be made available only in electronic format. Please check this website regularly for updates.

Agenda E/C.18/2024/3

For in-person participation

Registration is required for security reasons. Registration is closed.

Please make sure your name in your registration form is the same as in your passport or National Identity Card for EU Citizen.

Please retain an easily accessible digital badge of your completed registration form, which you will need to obtain your grounds pass at UN Security in Geneva. You will receive with an attachment in your email “digital badge”, once your registration is approved. Please print your digital badge if you do not have access to phone or mobile devices. 

Ground Pass

You may activate your digital badge at UN Pass and ID accreditation service at "Pregny Pavilion" facing the Red Cross.    

Address: Visitors’ Entrance / Prégny Gate at Avenue de la Paix 14, 1210 Geneva

Public transportation: Buses: 8, 20, 22, F (the closest bus stop is Appia)

Working hours: from 08:00 to 16:45 on weekdays

Location: The Prégny Gate is located opposite the Red Cross (CICR) building on Avenue de la Paix, approximately 300 meters uphill from the Nations Gate and Peace Gate.

To activate your pass please carry a valid passport (UN Member or Observer State). A valid national ID card issued by a European Member State is also accepted.

Any related information for UN Geneva is available here

Conference Room Papers (CRPs) will be made available below as they are ready. 

Tuesday, 15 October

Taxation and the Sustainable Development Goals

The Digitalized and Globalized Economy - PPT

E/C.18/2024/CRP22 – Co-coordinators' Report

Taxation of the Extractive Industries -PPT

E/C.18/2024/CRP40 - Co-coordinators' Report

E/C.18/2024/CRP42 - Product Valuation

E/C.18/2024/CRP43 - Energy Transition

E/C.18/2024/CRP44 - Tax Incentives 

United Nations Model Double Taxation Convention - PPT

E/C.18/2024/CRP28 - Co-coordinators' Report

E/C.18/2024/CRP29 - Article 8

E/C.18/2024/CRP30 – Article 6

E/C.18/2024/CRP31 – Natural Resources

E/C.18/2024/CRP32 – Insurance

Wednesday, 16 October

United Nations Model Double Taxation Convention

Environmental Taxation - PPT

E/C.18/2024/CRP33 – Co-coordinators' Report

Annex A - Phasing out fossil fuel subsidies, Annex B - Potential responses to BCAs, Annex C-1 Environmental taxation (other than carbon taxes), Annex C-2 Inventory of select environmental taxes and other measures, Annex D - Interactions between carbon taxation and mainstream taxes

Wealth and Solidarity Taxes - PPT

E/C.18/2024/CRP25 – Coordinator’s Report, Appendix A

Transfer Pricing - PPT

E/C.18/2024/CRP24 – Co-coordinators' Report

Appendix A APA FAQs

Appendix B Pharmaceutical Industry

Thursday, 17 October

Tax, Trade, and Investment Agreements - PPT

E/C.18/2024/CRP23 – Coordinator’s Report

Taxation of Crypto-Assets - PPT

E/C.18/2024/CRP26 – Report from the Ad Hoc Group

Appendix A Toolkit for the Evaluation of Crypto Tax Risks

Digitalization and other Opportunities to Improve Tax Administration

E/C.18/2024/CRP38 – Co-coordinators' Report

Annex 1 - Draft Outline, Annex 2 - Legal Framework, Annex3 - Part 4 Innovative Technologies, Annex 4 - Part 3 Data Governance, Annex 5 - Chapter 1, Annex 6 - Chapter 2, Annex 7 - Case Study

Increasing Tax Transparency - PPT

E/C.18/2024/CRP37 – Co-coordinators' Report, Annex 1

Friday, 18 October

Health Taxes  - PPT

E/C.18/2024/CRP34 – Co-Coordinators' Report

E/C.18/2024/CRP35 – Revised Chapters

E/C.18/2024/CRP36 – New Chapters

E/C.18/2024/CRP41 – Chapter 1

Capacity Building - PPT

Dispute Avoidance and Resolution 

E/C.18/2024/CRP39 – Co-Coordinators' Report

Update of the Manual for the Negotiation of Bilateral Tax Treaties

Indirect Tax Issues - PPT

E/C.18/2024/CRP21 – Co-coordinators' Report

Annex A - Overview of VAT/GST in Developing Countries, Annex B – VAT Small Enterprise, Annex C - VAT/GST Refunds, Annex D – New Technologies to improve VAT Compliance

STATEMENTS AND OTHER DOCUMENTATION 

 

 

 

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