Committee of Experts on International Cooperation in Tax Matters
Pursuant to ECOSOC resolution 2004/69 of 11 November 2004 (see doc. E/2004/L.60), the Committee comprises of 25 members nominated by Governments and appointed by the Secretary-General, with due regard to equitable geographical distribution and representation of different tax systems. Since 2005, the Committee meets on a yearly basis.
Meetings
- New York, 19-20 January 2010 Ad Hoc Expert Group Meeting on "Transfer Pricing: Practical Issues for Developing Countries"
- Geneva, 19-23 October 2009Fifth session of Committee of Experts
- Geneva, 20-24 October 2008Fourth session of Committee of Experts
- New York, 22-23 May 2008 Workshop on Revenue's Role in the Quest for Inclusive Development: What Works and What Can Work Better? South-South Sharing of Successful Tax Practices (S4TP)
UNDP publication: "Revenue’s Role in the Quest for Inclusive Development: What Works and What Can Work Better?" - Geneva, 29 October - 2 November 2007 Third session of Committee of Experts
- Rome, 4-5 September 2007 Expert Group Meeting on Tax Aspects of Domestic Resource Mobilisation - a Discussion of Enduring and Emerging Issues
- 23 July 2007 Side events on "Tax Avoidance and Evasion as an Impediment to Development", Geneva
- Geneva, 30 October-3 November 2006 Second session of Committee of Experts
- Geneva, 5-9 December 2005 First session of Committee of Experts
Background Information
- Overview
- Mandate
- List of Members
- New Membership selected by Secretary-General for Tax Committee 2009-2013 (E/2009/9/ADD.17) and corrigendum (E/2009/9/ADD.17/CORR.1)
- Current Subcommittees and Working Groups
- UN Model Convention (2001)
- Revised Article 26 (Exchange of Information)
- New Article 27 (Assistance in Collection)
- Revision to Commentary on Article 11 (Interest)
- Revisions to Paragraph 5 of Article 13 (Capital Gains) and to Commentary on Article 1 (Scope): Improper Use of Treaties
- Revised Commentary on Existing
Article 5 (Permanent Establishment)
- Manual for Negotiation of Tax Treaties
- Reports and Publications
- Meetings
and Workshops of Ad Hoc Group of Experts in 2003
- Meeting on International Cooperation in Tax Matters, Geneva, 15-19 December 2003
- Panel Discussion on International Cooperation in Tax Matters, October 2003
- Meetings and Workshops of Ad Hoc Group of Experts until 2002
For more information, please contact: Michael Lennard, Secretary
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org