The Committee of Experts on International Cooperation in Tax Matters is a subsidiary body of the UN Economic and Social Council, distinguished and globally recognized for its work in norm- and policy-shaping and for the practical guidance provided in the area of international tax cooperation.
The Committee generates practical guidance for governments, tax administrators and taxpayers to help strengthen tax systems, with a view to mobilizing financing for sustainable development.
Through its work, the Committee aims to prevent “double (or multiple) taxation” and “non-taxation” and assists countries to broaden their tax base, strengthen their tax administrations and to curb international tax evasion and avoidance.
With a view to enhancing and promoting international tax cooperation among national tax authorities, the Committee identifies and works on new and emerging international tax issues, such as taxation of the digital economy, dispute avoidance and resolution, and environmental taxation.
The Committee is also responsible for making recommendations on capacity-building activities supporting tax administrations in developing countries. In all of its work, the Committee gives special focus to least developed countries and others in special situations, including small island states and landlocked countries.
Membership
The Committee comprises 25 members, nominated by Governments and acting in their expert capacity. The members are appointed by the Secretary-General after notification is given to ECOSOC, for a term of four years.
Members are drawn from the fields of tax policy and tax administration. They are selected to reflect an adequate equitable geographical distribution, representing different tax systems. For details on the current membership (2021-2025), see here.
Methods of work
The Committee has two four-day sessions per year, typically one in April / May at the United Nations in New York City (USA) and one in September / October at the United Nations in Geneva (Switzerland), as called for in the Addis Ababa Action Agenda on Financing for Development (General Assembly resolution 69/313).
During the sessions, especially at the first session of a new membership, the Committee discusses and takes decisions on its work plan, focus areas and work products – usually in the form of guidance documents / practical manuals.
In the months between sessions, the substantive work is undertaken by Subcommittees acting under the guidance of the Committee and its Members. The Subcommittees work on certain issues and then present options, including specific wording (if applicable) for review and adoption by the Committee.
The Subcommittees are generally led by Committee members, often in conjunction with an additional expert who is not a Committee member. Many Subcommittees are multi-stakeholder and multi-disciplinary. Experts in the respective field of the Subcommittees from government, private sector, academia and international governmental and non-governmental organizations are invited to participate in the work of the Subcommittees on a case-by-case basis.
The Committee has developed detailed Practices and Working Methods that bring greater clarity and transparency to the Committee’s work to deliver on its mandate. For instance, when members disagree on technical matters, there is a prescribed way to ensure that all sides are making their perspectives known.
Mandate
The scope of the Committee’s work covers international cooperation on domestic and international tax issues. The Committee has the following mandate (ECOSOC Resolution 2004/69):
- Keep under review and update as necessary the United Nations Model Double Taxation Convention between Developed and Developing Countries and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries;
- Provide a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities;
- Consider how new and emerging issues could affect international cooperation in tax matters and develop assessments, commentaries and appropriate recommendations;
- Make recommendations on capacity-building and the provision of technical assistance to developing countries and countries with economies in transition;
- Give special attention to developing countries and countries with economies in transition in dealing with all the above issues.
The Committee generates practical guidance for governments, tax administrators and taxpayers to help strengthen tax systems, with a view to mobilizing financing for sustainable development.
It also contributes to building awareness of the role of progressive tax systems and SDG-oriented fiscal policies: to raise revenue to finance sustainable development, reduce inequality, promote inclusive growth and protect the environment.