24th Session of the Committee of Experts on International Cooperation in Tax Matters

24th Session of the Committee of Experts on International Cooperation in Tax Matters
4-7 April and 11-12 April 2022

The final report of the twenty-fourth session (E/2022/45/Add.1-E/C.18/2022/2) is now available, in Arabic, Chinese, English, French, Spanish, and Russian.

In April 2022, the UN Tax Committee held its 24th Session, the second session of the 2021-2025 period. 

The session took forward the work plan adopted in October 2021. The COVID-19 pandemic and calls for “building back better” helped inspire the Committee when developing its work programme from a sustainable development lens. The Committee established work streams and subcommittees in five new areas: wealth taxes; increasing tax transparency; relationship of tax, trade and investment agreements; indirect taxation; and health taxes. Previously successful work on the following topics will be built upon further in the following areas:  the UN Model Taxation Convention; the UN Manual on Negotiation of Bilateral Tax Treaties; the taxation of the digitalized and globalized economy; transfer pricing; extractive industries taxation; and environmental taxation. The Committee also established small groups on taxation and COVID-19; dispute avoidance and resolution; digitalization and improvement of tax administration; and Committee practices and working methods.

The Committee comprises 25 members, nominated by Governments and acting in their expert capacity, drawn from the fields of tax policy and tax administration and reflecting the diversity of the UN membership, in terms of geographical regions and tax systems. Its work benefits from multi-stakeholder engagement in its Subcommittees.

Committee meetings were opened to participation by observers from Member States and other stakeholders, including international and regional organizations, academia, civil society, and private sector. 

Monday, 4 April

UN Model - Co-Coordinators’ Report (E/C.18/2022/CRP2)

Transfer Pricing – Co-Coordinators’ Report (E/C.18/2022/CRP13)

Tuesday, 5 April

Increasing Tax Transparency - Co-Coordinators’ Report (E/C.18/2022/CRP12)

Tax, Trade, and Investment Agreements – Co-Coordinators’ Report (E/C.18/2022/CRP5)

Wednesday, 6 April

Taxation of the extractive industries – Co-Coordinators’ Report (E/C.18/2022/CRP15)

Digitalization and other opportunities to improve tax administration – Coordinators’ Report (E/C.18/2022/CRP11)

Environmental taxation – Co-Coordinators’ Report (E/C.18/2022/CRP9)

Thursday, 7 April

The Digitalized and globalized economy – Co-Coordinators’ Report (E/C.18/2022/CRP6)

Indirect taxes – Co-Coordinators’ Report (E/C.18/2022/CRP7)

Update of the Manual for the Negotiation of Bilateral Tax Treaties – Co-Coordinators’ Report (E/C.18/2022/CRP3)

Monday, 11 April

Health taxes - Co-Coordinators’ Report (E/C.18/2022/CRP4)

Taxation and the Sustainable Development Goals

Mr. Navid Hanif, Director, Financing for Sustainable Development Office, UN DESA - Statement

 

Capacity development 

Presentation by Financing for Sustainable Development Office, UN DESA

Tuesday, 12 April

Dispute avoidance and resolution – Co-Coordinators’ Report (E/C.18/2022/CRP10)

Taxation and Coronavirus-19 – Report by the Secretariat (E/C.18/2022/CRP8)

Wealth and solidarity taxes – Coordinator's Report (E/C.18/2022/CRP14)

STATEMENTS AND OTHER DOCUMENTATION

Opening statement by Mr. Navid Hanif, Director, Financing for Sustainable Development Office, UN DESA

UN JOURNAL - Click HERE