23rd Session of the Committee of Experts on International Cooperation in Tax Matters

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Virtually

Virtual informal meetings

23rd Session of the Committee of Experts on International Cooperation in Tax Matters
Virtual informal meetings: 19 – 22 October and 25 – 28 October 2021 

The 23rd Session will be held virtually, with the meeting component from 19 – 22 October and 25 – 28 October 2021, 8:00 -11:00 am New York Time. The session will be the first of the new Membership of the Committee, for the 2021-2025 period. The Committee will elect its leadership team, decide on its work plan for the next four years, establish any related Subcommittees and draft Subcommittee mandates.

The UN Tax 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.

Committee meetings are open to participation by observers from Member States and other stakeholders, including international and regional organizations, academia, civil society and private sector. See also below public comments received as part of preparations for the 23rd Session.

PLEASE REGISTER HERE by Friday, 15 October 2021

AGENDA (E/C.18/2021/3)

Tuesday, 19 October

Taxation and the Sustainable Development Goals

Tax and SDGs presentation, DESA - VIDEO

(E/C.18/2021/CRP.21) - Taxation and the Sustainable Development Goals

Taxation and coronavirus disease (COVID-19)

(E/C.18/2021/CRP.32) - Taxation and coronavirus disease (COVID-19): pandemic and post-pandemic issues

Wednesday, 20 October

United Nations Model Double Taxation Convention

(E/C.18/2021/CRP.22) - United Nations Model Double Taxation Convention between Developed and Developing Countries

Digitalization and other opportunities to improve tax administration

(E/C.18/2021/CRP.30) - Digitalization and other opportunities to improve tax administration

Thursday, 21 October

Digitalization and other opportunities to improve tax administration (Cont’)

Transfer pricing

(E/C.18/2021/CRP.24) - Transfer Pricing

Manual for the Negotiation of Bilateral Tax Treaties

(E/C.18/2021/CRP.23) - Update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries

Friday, 22 October

The digitalized and globalized economy

(E/C.18/2021/CRP.28) - Taxation issues related to the digitalized and globalized economy

(E/C.18/2021/CRP.29) - Taxation issues related to digital assets

Capacity building

(E/C.18/2021/CRP.37) Capacity Building for Tax and Domestic Resource Mobilization

Monday, 25 October

Environmental and environmentally related

(E/C.18/2021/CRP.26) - Environmental and environmentally related taxation

Tax, trade and investment agreements

(E/C.18/2021/CRP.36) - Relationship of tax, trade and investment agreements

Tax transparency

(E/C.18/2021/CRP.31) - Increasing tax transparency

Tuesday, 26 October

Tax transparency (Cont’)

Wealth and solidarity taxes

(E/C.18/2021/CRP.33) - Wealth and solidarity taxes

Extractive industries

(E/C.18/2021/CRP.25) – Taxation of the extractive industries

Wednesday, 27 October

Indirect tax issues, including health taxes

(E/C.18/2021/CRP.34) - Indirect taxes (other than health taxes)

(E/C.18/2021/CRP.35) - Health taxes

Dispute avoidance and resolution

(E/C.18/2021/CRP.27) - Dispute avoidance and resolution

Thursday, 28 October

Provisional Agenda for 24th Session

Other Matters

PUBLIC COMMENTS

The draft agenda was drawn up during the 22nd session by the Committee’s previous membership, with inputs from the member states and other observers participating. The new Committee membership for the 2021-2025 term will deliberate and decide on its work plan at the 23rd Session.

Further public comment was welcomed, in order to help the Tax Committee, ensure that its work remains practical and relevant in particular to developing countries and addresses the most pressing challenges they face in tax policy and administration. Written comments were invited on the draft agenda focus on the following: (1) Areas that should be given priority from the identified issues, including the reason for prioritizing the identified issue(s) and the hoped-for outcome from the proposed Committee work; (2) Any other issue(s) that should be included in the Committee’s work plan, considering its mandatecomposition and expected outcome from the proposed Committee work; and (3) Any additional value that the Committee can bring to assisting developing countries in their tax policy and administration in the context of the COVID-19 pandemic response, recovery and resilience building and efforts to achieve the Sustainable Development Goals.

Public Comments Received on the Agenda for the 23rd Session of the UN Committee of Experts on International Cooperation in Tax Matters*

·      Lorraine Eden, Professor Emerita, Texas A&M University

·      Sol Picciotto Professor Emeritus, Lancaster University

·      Radhakishan Rawal, Chartered Accountant

·      Jeffery M. Kadet, Adjunct Lecturer from University of Washington School of Law

·      The South Centre

·      Antonio Salvador, Third World Network

·      Megan Funkhouser, the Information Technology Industry Council (ITI)

·      Joan A. Atim, Atim Apuun & Co Advocates

·      Sakshi Rai, the Center for Economic and Social Rights (CESR)

·      Erin Breitenbucher, the United States Council for International Business – Draft Agenda

·      Erin Breitenbucher, the United States Council for International Business – Software     payments

·      Muhammad Ashfaq Ahmed, Federal Board Member of the Revenue Islamabad Office. Pakistan

·      Bob Michel and Tatiana Falçao, consultants

·      Ana Cebreiro Gomez, Senior Economist from the World Bank Global Tax Team

·      Vienna University of Economics and Business (WU) Institute for Austrian and    International Tax Law Global Tax Policy Center

·      Dina Justo, the IBFD Academic

·      Prof. Dr. Marcos Aurelio Pereira Valadao

·      Davanand Raghunanan, Board of Inland Revenue, Trinidad and Tobago

·      Tove Maria Ryding, the European Network on Debt and Development (Eurodad)

* Comments should be treated as the personal comments of the sender unless it is clear from the comments that they are on behalf of an institution.

STATEMENTS AND OTHER DOCUMENTATION

UN JOURNAL - Click HERE