Celebrating 20 Years of International Tax Cooperation
Event details
24-27 March 2025
Daily meetings: 10:00 AM – 1:00 PM and 3:00 PM – 6:00 PM (New York time)
In-person – Virtual participation available
REGISTRATION IS NOW OPEN: Click HERE to register
About the Committee
The Committee comprises 25 members, nominated by Governments and selected by the UN Secretary-General, acting in their expert capacity. Members represent diverse tax systems and geographical regions, with gender balance. The Committee:
- Focuses on creating practical guidance for governments and tax administrators, with special attention to developing countries' needs and priorities. The Committee helps countries combat tax evasion, aggressive tax avoidance, and other illicit financial flows.
- Develops tools to address both traditional challenges like double taxation and double non-taxation, as well as emerging tax risks in areas such as the digitalized economy and crypto assets.
- Provides concrete guidance toward strengthening tax policy and administration, improving domestic resource mobilization, and supporting sustainable development worldwide, while recognizing diverse realities and capacities among different tax systems.
Current Focus Areas (2021-2025)
Policy & Standards
- UN Model Tax Convention updates
- Transfer pricing guidelines
- Environmental taxation guidance
- Extractive industries taxation
Emerging Issues
- Digitalized & globalized economy
- Wealth & solidarity taxes
- Crypto taxation
- Relation of tax to trade & investment
Practical implementation
- Tax treaty negotiation
- Avoidance and resolution of tax disputes
- Indirect taxation guidance
- Health taxation guidance
- Digitalization of tax administration
Working Methods
Work is conducted in the Committee’s biannual sessions and through subcommittees, involving multi-stakeholder collaboration in drafting and refining policy and administrative guidance throughout the year.
Participation details
Meetings are open to observers from:
- Member States
- International and regional organizations
- Academia
- Civil society
- Private sector
Documentation
This will be a paperless meeting – all documents will be provided in electric format only.
Registration
Participants are kindly requested to register for the session through the following link below:
REGISTRATION IS NOW OPEN: Click HERE to register.
Registration closes on Tuesday, 11 March at 6:00 pm New York Time.
Please make sure your name in your registration form is the same as in your passport/national ID
Previous session report
Report on the 29th Session (E/2025/45-E/C.18/2024/4)
Arabic, Chinese, English, French, Spanish, and Russian.
Recent Publications
- UN Model Double Taxation Convention between Developed and Developing Countries (2021) (English) (Spanish) (French)
- UN Manual for the Negotiation of Bilateral Tax Treaties (English)
- UN Practical Manual on Transfer Pricing for Developing Countries (English) (Spanish)(French)
- UN Handbook on Extractives Industries Taxation
- UN Handbook on Carbon Taxation
- More here