28th Session of the Committee of Experts on International Cooperation in Tax Matters

New York - UNHQ

The final report of the twenty-eighth session (E/2024/45/Add.1-E/C.18/2024/2is now available, in ArabicChinese, EnglishFrench, Spanishand Russian.

The 28th session of the UN Tax Committee was held this March at United Nations Headquarters in New York. The session was held back-to-back with the annual ECOSOC Special Meeting on International Cooperation in Tax Matters. As the ECOSOC Bureau had proposed 18 March 2024 as the new date for this year’s Special Meeting, the Committee session was convened from 19 to 22 March 2024, in the ECOSOC Chamber.

The 28th session will be a wide-ranging and important session and one of only three remaining for this Committee membership to deliver on its ambitious programme of work 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, 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 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 28th 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. (New York 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.18/2024/1

Conference Room Papers (CRPs) will be made available below as they are ready. 

Tuesday, 19 March

Taxation and the Sustainable Development Goals

Taxation of the Extractive Industries - PPT 

Co-Coordinators' report (E/C.18/2024/CRP.19)

Energy transition (E/C.18/2024/CRP.20)

The Digitalized and Globalized Economy - PPT

Co-Coordinators’ Report (E/C.18/2024/CRP.8)

United Nations Model Double Taxation Convention - PPT

Co-Coordinators' Report (E/C.18/2024/CRP.11)

Article.8 (E/C.18/2024/CRP.12)

Insurance (E/C.18/2024/CRP.13)

Natural resources (E/C.18/2024/CRP.14)

Wednesday, 20 March

United Nations Model Double Taxation Convention

Environmental Taxation

Co-Coordinators' Report (E/C.18/2024/CRP.7)

Annex A (Energy Transition), Annex B (Carbon Offset), Annex C (Phasing out Fossil Fuel Subsidies), Annex D (Border Carbon Adjustment - Part C), Annex E-1 (Other environmental measures other than carbon taxes), Annex E-2 (Other environmental measures other than carbon taxes - inventory)

Wealth and Solidarity Taxes - PPT

Coordinator’s Report (E/C.18/2024/CRP.2)

Appendix AAppendix B

Transfer Pricing - PPT

Co-Coordinators' report (E/C.18/2024/CRP.1)

Annex A (Agriculture Products), Annex B (Pharmaceutical Industry), Annex C (Intro APA Programs)

Thursday, 21 March

Taxation of Crypto-Assets - PPT

Report from the ad hoc group (E/C.18/2024/CRP.3)

Appendix (Toolkit for the Evaluation of Crypto Tax Risks)

Tax, Trade, and Investment Agreements - PPT

Co-Coordinators' Report (E/C.18/2024/CRP.9)

Digitalization and other Opportunities to Improve Tax Administration - PPT

Co-Coordinators' Report (E/C.18/2024/CRP.4)

Friday, 22 March

Health Taxes - PPT

Co-Coordinators' Report (E/C.18/2023/CRP.15)

Chapter 2 (E/C.18/2023/CRP.16)

New Chapters (E/C.18/2023/CRP.17)

Indirect Tax Issues - PPT 

Co-Coordinators' Report (E/C.18/2024/CRP.10)

Annex A (Overview of VAT-GST in developing countries)Annex B (VAT small business)Annex C (VAT Refunds)Annex D (Use of new technologies to improve VAT compliance)

Capacity Building

Wealth and Solidarity Taxes 

Dispute Avoidance and Resolution - PPT 

Co-Coordinators’ Report (E/C.18/2024/CRP.6)

Update of the Manual for the Negotiation of Bilateral Tax Treaties





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