There currently exists no single entity with the global legitimacy, resources and expertise to serve as a single coordinating body for international tax cooperation. In the absence of such an entity, organizations active in this area must work together with a view to meeting common tax and development goals in the most efficient, responsive and participatory ways. While each country is responsible for its own tax system, the United Nations universal membership and legitimacy can be a catalyst for increased international cooperation in tax matters to the benefit of developed and developing countries alike. Since the great majority of United Nations Member States are neither members of OECD nor of the Group of 20, the United Nations Committee of Experts in International Cooperation in Tax Matters (“the Committee”) has a key role to play, working with these and other relevant forums, such as the Bretton Woods institutions and regional associations of tax administrations, towards ensuring the active participation of developing countries, especially the least developed ones, in relevant activities. Continued effort in terms of its institutional capacity and resources is needed in order for the Committee to effectively pursue its proper role in international tax cooperation.
Background information:
Views of Member States
Submitted to ECOSOC special meeting on “International cooperation in tax matters” (22 April 2015)
Other Views