22nd Session of the Committee of Experts on International Cooperation in Tax Matters

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Virtual informal meetings

22nd Session of the Committee of Experts on International Cooperation in Tax Matters
Virtual informal meetings: 19 – 23 April and 26 – 28 April 2021 

 

REGISTER IS CLOSED

The 22nd Session was held virtually, with the meeting component from 19 – 23 April and 26 – 28 April 2021, 8:00 -11:00 am New York Time.
The session was the final session of the current Membership of the Committee, concluding its ambitious work programme for the 2017-2021 period.  

The Committee was globally recognized for its work in shaping international tax norms and providing policy and practical guidance to help countries in mobilizing domestic resources for sustainable development. The Committee did this by focusing on broadening country tax bases; avoiding both “double (or multiple) taxation” and “non-taxation” of taxable profits; and identifying and generating fresh guidance on new and emerging issues in international cooperation in tax matters, both domestic and international. It gave special focus in all of its work to the least developed countries and other countries in special situations.

The Committee comprises 25 members nominated by Governments and acting in their expert capacity, drawn from the fields of tax policy and tax administration and reflecting the diversity of the UN membership, in terms of geographical regions and tax systems. Its work benefits from multi-stakeholder engagement in its subcommittees. Its meetings were open to participation by observers from Member States and other stakeholders, including international and regional organizations, academia, civil society and private sector.

Report on the twenty-first session (E/2021/45/ADD.1)  [Arabic] [Chinese] [French] [Russian] [Spanish]

*The links below will be activated when the papers are available

AGENDA

Monday, 19 April 2021

Dispute avoidance and resolution

Tax consequences of the digitalized economy

Submissions received

Tuesday, 20 April 2021

Tax consequences of the digitalized economy (Cont.)

Wednesday, 21 April 2021

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

Thursday, 22 April 2021

Extractive industries (Cont.)

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

Discussion draft on the inclusion of software in definition of royalties  - for public comment by 16 March 2021

Submissions received

Friday, 23 April 2021

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

Environmental tax issues

Monday, 26 April 2021

Capacity Building

Dispute avoidance and resolution

Tax consequences of the digitalized economy (Cont if needed)

Tuesday, 27 April 2021

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

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

Wednesday, 28 April 2021

Tax and Sustainable Development Goals

Provisional Agenda for 23rd Session

Other matters

STATEMENTS AND OTHER DOCUMENTATION

UN Journal - Click HERE