Subcommittees of the UN Tax Committee
The UN Tax Committee conducts much of its technical work through subcommittees, which develop recommendations and draft guidance for the Committee’s consideration. The Committee establishes subcommittees to advance specific mandates within its programme of work.
Size and operation
Subcommittees typically include 10-20 participants, all serving in their personal capacity. They operate primarily through virtual means, with collaboration across related workstreams to ensure coherence in the Committee’s outputs. The Committee reviews subcommittee progress at each of its biannual sessions and makes all final decisions on guidance and recommendations.
Composition and selection of participants
Subcommittees are composed of Committee Members and Member State observers, unless the Committee decides otherwise. In practice, many subcommittees also include experts from academia, civil society, business, and other international organizations. Subcommittees are led by Coordinators, working with a UN Secretariat focal point.
Coordinators determine subcommittee composition in consultation with the Committee’s Co-Chairs, participating Committee Members, and the Secretariat, with initial participant lists approved by the Committee. Once approved, subcommittee participant lists are public and published below.
Stakeholder engagement
For the 2025-2029 term, the Committee received from stakeholders over 300 expressions of interest in contributing to its 11 workstreams, via survey submissions in November 2025. In January 2026, the Secretariat will notify selected participants and provide information on alternative ways to contribute to the Committee’s workstreams for those not selected for subcommittee participation.
More information
Detailed information on the formation and functioning of subcommittees can be found in the Committee’s Practices and Working Methods (§51 to 80).
See below for information specific to each of the current and past subcommittees
- Subcommittees
United Nations Model Tax Convention
UN Manual for the Negotiation of Bilateral Tax Treaties by Developing Countries
Taxation of the Digitalized and Globalized Economy
Extractive Industries Taxation
- Ad Hoc Group
- Previous Subcommittees