20th Session of the Committee of Experts on International Cooperation in Tax Matters

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Virtual informal meetings
Members of the Tax Committee

20th Session of the Committee of Experts on International Cooperation in Tax Matters
22-26 June 2020
Virtual informal meetings

The 20th Session of the United Nations Committee of Experts on International Cooperation in Tax Matters was held, as an exceptional measure, by virtual means during June and July 2020, including informal virtual meetings from 22 to 26 June. The session advanced progress on updating the Committee's signature products (e.g. UN Model double taxation convention, UN Transfer Pricing Manual), as well as development of new ones (e.g new UN handbooks on tax dispute avoidance and resolution and on environmental taxation). Other agenda items included tax consequences of the digitalized economy, tax treatment of ODA projects, and Tax and SDGs and related capacity support offered by UNDESA. Through this expert Committee, the United Nations generates practical guidance for governments, tax administrators and taxpayers, with special focus on least developed countries and others in special situations. 

Report on the twentieth session of the Committee of Experts on International Cooperation in Tax Matters (E/2021/45-E/C.18/2020/3)

AGENDA

Monday, 22 June

Transfer pricing - Updating of the UN Practical Manual on Transfer Pricing for Developing Countries

Tuesday, 23 June

UN Model - Updating the UN Model Double Taxation Convention between Developed and Developing Countries

Wednesday, 24 June

Environmental tax issues

Extractive Industries - Updating of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries

Dispute avoidance and resolution

Thursday, 25 June

Tax treatment of ODA projects

Tax consequences of the digitalized economy

Friday, 26 June

Capacity-building

Tax and the Sustainable Development Goals

 

STATEMENTS AND OTHER DOCUMENTATION

 

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21st Session of the Committee of Experts on International Cooperation on Tax Matters