27th Session of the Committee of Experts on International Cooperation in Tax Matters

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Geneva - Palais des Nations

The final report of the twenty-seventh session (E/2024/45/-E/C.18/2023/4) is now available, in ArabicChinese, EnglishFrenchSpanish, and Russian.

The UN Tax Committee will hold its 27th session at the United Nations Headquarters in Geneva, Switzerland from 17 to 20 October 2023. 

During the 27th session, the Committee will focus on further advancing its work to meet the ambitious work plan it has adopted for the 2021-2025 period. 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 timed agenda will be available in due course.

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. Please find further information on the Committee here.

With the exception of those very few parts of the agenda that are marked as “closed”, 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 27th 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. (Geneva 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 logistical and security reasons (separate for in-person and virtual attendance, 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 in this regard.

AGENDA (E/C.18/2023/3)

Conference Room Papers (CRPs) will be made available below as they are ready. Not all numbers in the sequence of CRP numbers will be used.

Tuesday, 17 October

Taxation and the Sustainable Development Goals

Statement by Ms. Shari Spiegel, FSDO Director

SDG Stimulus to Deliver Agenda 2030, Policy Brief by the Secretary-General (February 2023)

Reforms to the International Financial Architecture, Policy Brief by the Secretary-General (May 2023)

SDG Summit Political Declaration (September 2023)

Transfer Pricing 

Co-Coordinators' report (E/C.18/2023/CRP26)

Annex A (Transfer Pricing during COVID-19 Economic Downturn)

Annex B (Toolkit)

Annex C (Transfer Pricing of Carbon Offsets and Carbon Credits)

Annex D (Agricultural Products)

Annex E (Pharmaceutical Industry)

Taxation of the extractive industries

Co-Coordinators' report (E/C.18/2023/CRP31)

Permanent Establishment and Other Income Issues for Extractives (E/C.18/2023/CRP38)

Tax Incentives and the Global Minimum Tax in the Extractives (E/C.18/2023/CRP39)

Update of the Manual for the Negotiation of Bilateral Tax Treaties

United Nations Model Double Taxation Convention

Co-Coordinators' Report (E/C.18/2023/CRP41)

Software (E/C.18/2023/CRP43)

Article.8 (E/C.18/2023/CRP44)

Commentary to Article.14 (E/C.18/2023/CRP45)

Insurance (E/C.18/2023/CRP46)

Wednesday, 18 October

United Nations Model Double Taxation Convention

Wealth and Solidarity Taxes 

Coordinator’s Report (E/C.18/2023/CRP27), Annex

Dispute Avoidance and Resolution

Co-Coordinators’ Report (E/C.18/2023/CRP34)

The Digitalized and Globalized Economy

Co-Coordinators’ Report (E/C.18/2023/CRP40)

Thursday, 19 October

Health Taxes

Co-Coordinators' Report (E/C.18/2023/CRP47)

Chapter 5 (E/C.18/2023/CRP48)

Chapter 2 (E/C.18/2023/CRP49)

Outlines of Additional Chapters (E/C.18/2023/CRP50)

Environmental Taxation

Co-Coordinators' Report (E/C.18/2023/CRP35)

CRP.35 Annex A (National Measures)

CRP.35 Annex B-1 (Border Carbon Adjustments - Parts A  B)

CRP.35 Annex B-2 (Border Carbon Adjustments - Part C)

CRP.35 Annex C (Energy Transition)

CRP.35 Annex D (Carbon Offsets)

Indirect Taxes

Co-Coordinators' Report (E/C.18/2023/CRP29)

Taxation of Crypto-Assets

Report from the ad hoc group (E/C.18/2023/CRP28)

Friday, 20 October

Increasing Tax Transparency 

Co-Coordinators' Report (E/C.18/2023/CRP32)

Digitalization and other Opportunities to improve tax administration

Co-Coordinators' Report (E/C.18/2023/CRP33), Annex 1, Annex 2

Capacity building

Tax, Trade, and Investment Agreements

Co-Coordinators' Report (E/C.18/2023/CRP30)

STATEMENTS AND OTHER DOCUMENTATION 

Opening statement by Ms. Shari Spiegel, Director for Financing for Sustainable Development Office, UN DESA

 

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