Advisory Group on Capacity Development
- Status: Active
- Creation: Ninth session of the Committee (October 2013)
- Assessing the demand in developing countries for relevant capacity development tools;
- Assessing existing tools and resources at the disposal of developing countries;
- Proposing tools to be developed in order to address the needs of developing countries and fill in the existing gaps;
- Recommending experts to be involved in the development of these tools;
- Undertaking technical review of the produced materials; and
- Assisting in implementation of capacity development initiatives and in identifying developing country participants from the respective regions to take part in these initiatives.
The Advisory Group is mandated to make recommendations on capacity-building and the provision of technical assistance to developing countries in the area of international cooperation in tax matters.
To this end, the Group will engage with the UN Capacity Development Programme on International Tax Cooperation, including through undertaking the following tasks:
While carrying out these tasks, the Group will ensure that the activities of the UN Capacity Development Programme on International Tax Cooperation adequately reflect the work of the Committee, take into account the needs of developing countries, especially the less developed ones, and do not duplicate but effectively complement existing tools and resources at the disposal of developing countries.
The Group will assess and review progress made in the implementation of the UN Capacity Development Programme on International Tax Cooperation on an annual basis, on the occasion of the session of the Committee.