Subcommittee on the United Nations Model Tax Convention
ESTABLISHED: 31st Session - October 2025
Mandate:
The Subcommittee is mandated to consider, make recommendations, and provide proposed drafting for the next update of the United Nations Model Tax Convention (the Update) focusing on issues of greatest relevance to developing countries.
The Subcommittee shall identify linkages with the other Committee’s workstreams in its proposed work plan and, throughout its work, shall liaise with other relevant Subcommittees as appropriate to ensure coherence across the Committee’s outputs.
By the Thirty-fourth Session (March 2027), the subcommittee will recommend whether a 2029 Model update should be produced.
The Subcommittee will make recommendations on the content of any substantive revision to the UN Model no later than the Thirty-seventh Session (October 2028).
The Subcommittee will report to the Committee at each session.
In undertaking its work, the Subcommittee shall, where relevant, consult broadly with Member State Observers, academia, international and regional organizations, civil society, and industry stakeholders.
CO-COORDINATORS:
- Antoniao Guici (Committee Members)
- Wanjiru Kiari (Committee Members)
PARTICIPANTS IN THE SUBCOMMITTEE:
CO-FOCAL POINTS:
- Irving Ojeda Alvarez - Economic Affairs Officer, Financing for Sustainable Development Office, DESA
- Michael Lennard - Senior Economic Affairs Officer, Financing for Sustainable Development Office, DESA