Documents

• Report on the twenty-eighth session Committee of Expert on International Cooperation Tax Matters (E/2024/45/add.1-E/C.18/2024/2)

• Report on the twenty-sixth session Committee of Expert on International Cooperation Tax Matters (E/2023/45/add.1-E/C.18/2023/2)
• Report on the twenty-seventh session Committee of Expert on International Cooperation Tax Matters (E/2024/45/-E/C.18/2023/4)

• Report on the twenty-fourth session Committee of Expert on International Cooperation Tax Matters (E/2022/45/add.1-E/C.18/2022/2)
• Report on the twenty-fifth session Committee of Expert on International Cooperation Tax Matters (E/2023/45-E/C.18/2022/5)

• Report on the twenty-third session Committee of Expert on International Cooperation Tax Matters (E/2021/45/Add.2-E/C.18/2021/4)
• Report on the twenty-second session Committee of Experts on International Cooperation in Tax Matters (E/2021/45/Add.2-E/C.18/2021/2)

• Report on the twenty-first session of the Committee of Experts on International Cooperation in Tax Matters (E/2021/45/Add.1-E/C.18/2020/4)
• Report on the twentieth session of the Committee of Experts on International Cooperation in Tax Matters (E/2021/45-E/C.18/2020/3)
• Practices and Working Methods for the Committee of Experts on International Cooperation in Tax Matters 

• Report on the nineteenth session of the Committee of Experts on International Cooperation in Tax Matters (E/2020/45-E/C.18/2019/13)
• Report on the eighteenth session of the Committee of Experts on International Cooperation in Tax Matters (E/2019/45/Add.1-E/C.18/2019/3) – 23–26 April 2019
• Secretariat Paper: The Interaction of Tax Trade and Investment Agreements (E/C.18/2019/CRP.14) – 8 April 2019
• Comments on E/C.18/2019/CRP.10 – Beneficial Ownership (E/C.18/2019/CRP.13) – 4 April 2019
• Work on taxation issues related to the digitization of the economy (E/C.18/2019/CRP12) – 5 April 2019
• Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries (E/C.18/2019/CRP11) – 8 April 2019
• Update of the UN Model Double Taxation Convention between Developed and Developing Countries -Beneficial Ownership (E/C.18/2019/CRP10) – 2 April 2019
• Update of the UN Model Double Taxation Convention between Developed and Developing Countries -Taxation of Capital Gains (E/C.18/2019/CRP9) – 2 April 2019
• Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Permanent Establishment (E/C.18/2019/CRP8) – 28 March 2019
• Work on the tax treatment of ODA projects (E/C.18/2019/CRP6)- 5 April 2019
• Revised version of the Manual on the Negotiation of Tax Treaties between Developed and Developing Countries (E/C.18/2019/CRP5) – 26 March 2019
• Environmental tax issues (E/C.18/2019/CRP4) – 2 April 2019 Chapter 5 of the Handbook on dispute avoidance and resolution (E/C.18/2019/CRP3) – 28 March 2019
• Chapter 3 of the Handbook on dispute avoidance and resolution (E/C.18/2019/CRP2) – 5 April 2019
• Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2019/CRP1) – 8 April 2019
• Note by the Secretariat on “Follow-up note on the role of taxation and domestic resource mobilization in achieving the Sustainable Development Goals” (E/C.18/2019/2) – 11 February 2019

• Report on the seventeenth session of the Committee of Experts on International Cooperation in Tax Matters (E/2019/45-E/C.18/2019/12) – 16–19 October 2018
• Report on the sixteenth session of the Committee of Experts on International Cooperation in Tax Matters (E/2018/45/ADD.1-E/C.18/2018/7) – 14-17 May 2018

• Draft ECOSOC decision (E/2018/L.4) on “Dates of the sixteenth session of the Committee of Experts on International Cooperation in Tax Matters” – 6 November 2017
• Report on the fifteenth session of the Committee of Experts on International Cooperation in Tax Matters (E/2018/45 E/C.18/2018/1) – 17-20 October 2017
• Note by the Secretary-General on “Appointment of 25 members to the Committee of Experts on International Cooperation in Tax Matters” (E/2018/9/Add.1) – 10 August 2017
• ECOSOC resolution on “United Nations code of conduct on cooperation in combating international tax evasion” (E/RES/2017/3) – 20 April 2017
• Report on the fourteenth session of the Committee of Experts on International Cooperation in Tax Matters (E/2017/45-E/C.18/2017/3) – 3-6 April 2017

• Draft ECOSOC decision (E/2017/L.10) on “Dates of the fourteenth session of the Committee of Experts on International Cooperation in Tax Matters and special meeting of the Council on international cooperation in tax matters in 2017” – 7 December 2016
• Report on the twelfth and thirteenth sessions of the Committee of Experts on International Cooperation in Tax Matters (E/2016/45-E/C.18/2016/7) – 11-14 October 2016 and 5-8 December 2016
• ECOSOC resolution on “Committee of Experts on International Cooperation in Tax Matters” (E/RES/2017/2) – 5 October 2016
• Draft ECOSOC decision (E/2017/L.7) on “Further working arrangements for the 2017 session of the Economic and Social Council” – 30 September 2016
• Draft ECOSOC decision (E/2017/L.6) on “Arrangements for the twelfth and thirteenth sessions of the Committee of Experts on International Cooperation in Tax Matters and special meeting of the Council on international cooperation in tax matters” – 30 September 2016
• Draft ECOSOC resolution (E/2017/L.5) on “Committee of Experts on International Cooperation in Tax Matters” – 30 September 2016
• Draft ECOSOC resolution (E/2017/L.2/Rev.1) on “Committee of Experts on International Cooperation in Tax Matters” – 15 September 2016
• Draft ECOSOC resolution (E/2017/L.2) on “Committee of Experts on International Cooperation in Tax Matters” – 31 August 2016

• Report on the eleventh session of the Committee of Experts on International Cooperation in Tax Matters (E/2015/45-E/C.18/2015/6) – 19 October 2015
• Draft ECOSOC decision (E/2015/L.12) on “Venue and dates of and provisional agenda for the eleventh session of the Committee of Experts on International Cooperation in Tax Matters” – 4 June 2015
• Draft ECOSOC resolution (E/2015/L.9) on “Committee of Experts on International Cooperation in Tax Matters” – 21 May 2015

• Report on the tenth session of the Committee of Experts on International Cooperation in Tax Matters (E/2014/45-E/C.18/2014/6) – 27 October 2014
• Appointment of three new members to the Committee of Experts on International Cooperation in Tax Matters Draft ECOSOC resolution (E/2014/L.17) on “Committee of Experts on International Cooperation in Tax Matters” – 13 June 2014
• ECOSOC resolution on “Committee of Experts on International Cooperation in Tax Matters” (E/RES/2014/12) – 13 June 2014
• Draft ECOSOC decision (E/2014/L.11) on “Venue and dates of and provisional agenda for the tenth session of the Committee of Experts on International Cooperation in Tax Matters” – 5 June 2014
• Draft ECOSOC resolution (E/2014/L.9) on “Committee of Experts on International Cooperation in Tax Matters” – 21 May 2014

• Report on the ninth session of the Committee of Experts on International Cooperation in Tax Matters (21-25 October 2013) (E/2013/45-E/C.18/2013/6) – 25 October 2013
• Ninth session of the Committee of Experts on International Cooperation in Tax Matters – Geneva – 21-25 October 2013
• ECOSOC resolution on “Committee of Experts on International Cooperation in Tax Matters” (E/RES/2013/24) – 24 July 2013
• ECOSOC decision 2013/239 on “Dates and provisional agenda for the ninth session of the Committee of Experts on International Cooperation in Tax Matters” 24 July 2013
• Draft ECOSOC decision on “Dates and provisional agenda for the ninth session of the Committee of Experts on International Cooperation in Tax Matters” (E/2013/L.39)- 23 July 2013
• Draft ECOSOC resolution on “Committee of Experts on International Cooperation in Tax Matters” (E/2013/L.22) – 10 July 2013
• Note by the Secretary-General on “Appointment of 25 members to the Committee of Experts on International Cooperation in Tax Matters” (E/2013/9/Add.10) – 28 June 2013
• Appointment of 25 Members to the Committee of Experts on International Cooperation in Tax Matters – 28 June 2013
• Draft ECOSOC resolution on “Committee of Experts on International Cooperation in Tax Matters” (E/2013/L.9)- 12 June 2013

• Report on the eighth session of the Committee of Experts on International Cooperation in Tax Matters (15-19 October 2012) (E/2012/45-E/C.18/2012/6) – 19 October 2012
• Eighth session of Committee of Experts on International Cooperation in Tax Matters – Geneva – 15–19 October 2012
• ECOSOC resolution on “Committee of Experts on International Cooperation in Tax Matters” (E/RES/2012/33) – 27 July 2012
• Ecosoc decision 2012/255 on “Dates and provisional agenda for the eigth session of the Committee of Experts on International Cooperation in Tax Matters” – 27 July 2014
• Draft ECOSOC resolution on “Committee of Experts on International Cooperation in Tax Matters” (E/2012/L.30) – 25 July 2012
• Draft ECOSOC resolution on “Committee of Experts on International Cooperation in Tax Matters” (E/2012/L.20) – 23 July 2012
• Draft ECOSOC decision on “Dates and draft agenda for the eighth session of the Committee of Experts on International Cooperation in Tax Matters” (E/2012/L.19) – 23 July 2012

• Report on the seventh session of the Committee of Experts on International Cooperation in Tax Matters (24–28 October 2011) (E/2011/45-E/C.18/2011/6)- 28 October 2011
• Seventh session of Committee of Experts on International Cooperation in Tax Matters – Geneva – 24-28 October 2011
• ECOSOC decision 2011/253 on “Venue and dates of and provisional agenda for the seventh session of the Committee of Experts on International Cooperation in Tax Matters” – 27 July 2011
• ECOSOC resolution 2011/23 on “Committee of Experts on International Cooperation in Tax Matters” – 27 July 2011

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