Subcommittee on Wealth Taxation

ESTABLISHED: 31st Session - October 2025

Mandate

The Subcommittee is mandated to develop further draft guidance on policy and administrative issues in the design and implementation of wealth taxation, including the taxation of High-Net-Worth Individuals, building on the UN Handbook on Wealth and Solidarity Taxes approved by the Committee in 2025, with particular attention to the priorities and challenges of developing countries. The Subcommittee shall also consider issues related to tax transparency relevant to its work.

The Subcommittee shall identify linkages with the other Committee’s workstreams in its proposed work plan and, throughout its work, liaise with other relevant Subcommittees, as appropriate, to ensure coherence across the Committee’s outputs.

The Subcommittee will present a proposed work plan, setting out priority areas for practical guidance, based on developing country needs, identified gaps in existing international guidance, and available expertise, no later than the Thirty-second Session (March 2026).

The Subcommittee will deliver practical guidance on identified wealth taxation priority areas, including the Taxation of High-Net-Worth Individuals, no later than the Thirty-seventh Session (October 2028).

The Subcommittee will report to the Committee at each session.

In taking forward its work, the Subcommittee shall consult broadly with Member State observers, academia, international and regional organizations, civil society, and industry stakeholders.

COORDINATOR: 

Jorge Alberto Ferreras Gutiérrez (Committee Member)

PARTICIPANTS IN THE SUBCOMMITTEE:

Amina Ado (Nigeria Revenue Service)
Sara Gnzar (General Administration of Taxes of Morocco)
Hazel Granger (ODI Global)
Diana Hourani (Organisation for Economic Co-operation and Development)
Claudia Lucia Pimentel Martins da Silva (Committee Member)
Bob Michel (Tax Justice Network)
Wanda Montero Cuello (Committee Member)
Gary Mulenga (Zambia Revenue Authority)
Michael Mwaura (Kenya Revenue Authority)
Belema Obuoforibo (International Bureau of Fiscal Documentation)
Blueberry Planterose (EU Tax Observatory)
Ana Rodríguez Calderón (Individual Expert)
Alvaro Romano (Committee Member)
Susana Ruiz (Oxfam)
Benjamin Sevilla Bernabeu (University of Valencia, Spain)
José Troya (Individual Expert)
Eric Zolt (University of California Los Angeles Law School, USA)

FOCAL POINT:

Ilka Ritter - Economic Affairs Officer, Financing Sustainable Development Office, DESA
Lorenzo Uribe - Economic Affairs Officer, Financing Sustainable Development Office, DESA