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31st Session of the Committee of Experts on International Cooperation in Tax Matters

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United Nations Headquarters, Geneva

Event Details

Dates: 21-24 October 2025

Daily Sessions:
Morning: 10:00 AM - 1:00 PM
Afternoon: 3:00 PM - 6:00 PM
(Geneva time)

Location: United Nations Office in Geneva

Format: In-person with live UN webcasting


About the Committee

The Committee:

Focuses on practical guidance for governments and tax administrators, with special attention to developing countries' needs and priorities

Develops tools to address traditional challenges like double taxation/non-taxation and emerging tax risks in the digitalized economy and relating to crypto assets

Provides concrete guidance toward strengthening tax policy and administration, improving domestic resource mobilization, and supporting sustainable development worldwide

Its 25 Members represent diverse geographic regions and tax systems. They serve in their personal capacities after nomination by their governments and selection by the Secretary-General. See here for Current Members.


Participation

Committee Meetings are open to observers from:

·      Member States

·      International and regional organizations

·      Academia

·      Civil society

·      Private sector


Working Methods 

The Committee carries out its work in its biannual sessions (in New York and Geneva) and by subcommittees, involving multi-stakeholder collaboration in drafting and refining policy and administrative guidance throughout the year.

See the Committee’s Practices and Working Methods (2025)


Setting the Work Programme

The newly appointed 2025-2029 Committee membership will determine its own work programme for the four-year term, based on evolving global tax challenges and the needs and priorities of developing countries.

As indicated in the provisional agenda for the thirty-first session, initial discussion topics include:

·      Taxation and the Sustainable Development Goals

·      Issues related to the United Nations Model Tax Convention

·      Review and possible update of the UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries

·      Procedural issues for the Committee

·      Other areas for Committee consideration and guidance as part of its work programme (including determining that work programme and setting up subsidiary bodies)


Shape the Agenda

The Committee welcomes input from Member States and other stakeholders as it develops its work programme. Share your perspectives on challenges in tax policy and administration facing developing countries, emerging issues that need attention, and / or where there is need for more or different guidance.

o   Register for the session by 9 October 2025 (forthcoming)

o   Submit your input by 1 September 2025

Submission details:

·       Download and complete the template 

·       Deadline: 1 September 2025

·       Email to: taxcommittee@un.org

·       Subject: Input for UN Tax Committee Work Programme (2025-2029)

·       All valid submissions will be posted online before the session


Paperless Meeting

All documents will be provided in electronic format only.