Please find below feedback received in response to a call for input on challenges in tax policy and administration facing developing countries, emerging issues that need attention, and where there is a need for more or different guidance from the UN Tax Committee. The input is meant to inform the UN Tax Committee’s deliberations on their work programme for 2025-2029 membership alongside recommendations discussed during the 30th Session. More information on the 31st Session of the UN Tax Committer can be found here.
MEMBER STATES
- Cameroon - Directorate General of Taxation
- Nigeria - Federal Inland Revenue Service
- Somalia - Customs Department, Ministry of Finance
- Spain – Tax Administration Agency
- United Arab Emirates - Ministry of Finance
INTERNATIONAL ORGANIZATIONS
- African Tax Administration Forum (ATAF)
- International Bureau for Fiscal Documentation (IBFD) - Centre for Studies in African Taxation
- SADC CBDC Secretariat - Regional Central Bank Initiative
- South Centre
- West African Tax Administration Forum (WATAF)
ACADEMIA (personal capacity)
- Steven A. DEAN / Allison CHRISTIANS (Boston University School of Law / McGill University Faculty of Law)
- Peter HONGLER (University of St. Gallen)
- Eva Maria MARQUEZ CAMPON (Universidad de Sevilla)
- Peter NDIRANGU (personal capacity)
- Radhakishan RAWAL (personal capacity)
- Bernard SCHNEIDER / Tzi Yong SIM (personal capacity)
- Marcos Aurelio Pereira VALADÃO (personal capacity)
- Stefan E. WEISHAAR (University of Groningen)
CIVIL SOCIETY ORGANIZATIONS
- Alliance for Health Research Economic Development
- BEPS Monitoring Group
- Espacio de Trabajo para una Fiscalidad con Equidad (ETFE)
- FACT Coalition
- International Institute for Sustainable Development (IISD)
- International Tax & Investment Center (ITIC)
- Tax Justice Network
BUSINESS SECTOR & PROFESSIONAL SERVICES
- Philip BAKER KC
- BMR Legal Advocates
- Kuntal DAVE (personal capacity)
- DVS Advisory Group
- Jonathan R. EVERHART (personal capacity)
- World Brewing Alliance (WBA)
- Gatti Pavesi Bianchi Ludovici (GPBL)
- Dr. Mohamed Omar IBRAHIM
- International Chamber of Commerce (ICC)
- Luc ROCHEFORT (consultant)
- Vladimir STARKOV (personal capacity)
- PPO Indacochea
- Tax Executives Institute (TEI) - Karine HALIMI / Sandra ESTEVES / Monique VAN HERKSEN
INDIVIDUAL EXPERTS & OTHER CAPACITIES
- Brian ARNOLD (personal capacity)
- Nsatusile Beauty MGODE
- Bob MICHEL / Tatiana FALCÃO (personal capacity)
- Mya Mya OO (former UN Tax Committee Member)
- Aart ROELOFSEN (former UN Tax Committee Member)
- Ekaterina TIBILOVA
Please contact taxcommittee@un.org if you have submitted written input and have any questions about where to locate the input on this webpage.