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

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Virtual informal meetings
Geneva UNHQ

21st Session of the Committee of Experts on International Cooperation in Tax Matters
Virtual informal meetings: 20 – 23 October and 26 – 29 October 2020

The final report of the twenty-first session (E/2021/45/Add.1) is now available, in Arabic, Chinese, English, French, Spanish and Russian.

IMPORTANT: Please note that dates and venue changed for the 21st Session of the Committee of Experts on International Cooperation in Tax Matters, following an applicable ECOSOC Decision of July 2020 and in light of the COVID-19 pandemic.  

The 21st Session was held virtually, with the meeting component from 20 23 October and 26 29 October 2020, 8:00 -11:00 am New York Time.

The session advanced progress on updating the Committee's signature products (e.g. UN Model double taxation convention, UN Transfer Pricing Manual, handbook on taxation of extractives industry), 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 the Committee, the United Nations generates practical guidance for governments, tax administrators and taxpayers, with special focus on least developed countries and other countries in special situations. 

AGENDA

Tuesday, 20 October 2020

Transfer pricing – updating of the UN Practical Manual on Transfer Pricing for Developing Countries

Wednesday, 21 October 2020

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

Thursday, 22 October 2020

UN Model - updating the UN Model Double Taxation Convention between Developed and Developing Countries (Cont)

Tax and the Sustainable Development Goals

Friday, 23 October 2020

Tax consequences of the digitalized economy

Update Message from Co-Coordinators of the Subcommittee on Tax Challenges Related to the Digitalization of the Economy – William Babatunde Fowler and Aart Roelofsen.

Tax treatment of ODA projects

Monday, 26 October 2020

Tax treatment of ODA projects (Cont)

Extractive industries – updating of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries   

Tuesday, 27 October 2020

Tax consequences of the digitalized economy (Cont)

Environmental tax issues

Wednesday, 28 October 2020

Dispute avoidance and resolution

Thursday, 29 October 2020

Capacity Building

STATEMENTS AND OTHER DOCUMENTATION

 

UN Journal - Click HERE