25th Session of the Committee of Experts on International Cooperation in Tax Matters

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Geneva & Virtual

25th Session of the Committee of Experts on International Cooperation in Tax Matters

18-21 October 2022

The final report of the twenty-fifth session (E/2023/45-E/C.18/2022/5) is now available, in ArabicChinese, EnglishFrenchSpanish, and Russian.

The UN Tax Committee will hold its next session, the 25th, at the Palais des Nations in Geneva, Switzerland, from 18-21 October 2022.

The Committee will focus on advancing implementation of the ambitious work plan it has adopted for the 2021-2025 period. The provisional agenda is approved by ECOSOC. Please see below for the timed agenda and meeting documentation.

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 and biannual sessions.

Committee meetings are open to participation by observers from Member States and other stakeholders, including international and regional organizations, academia, civil society, and the private sector. 

The 25th Session has meeting hours daily of 10:00 a.m. to 1:00 p.m. and 3:00 p.m. to 6:00 p.m. (Geneva time). The session will be held in-person, including simultaneous interpretation for the Official UN Languages, with provision also made for virtual participation by Observers. Registration is required for security reasons.

This will be a “paperless” meeting and all conference documents will be made available only in electronic format. Please check this website regularly for updates. 

AGENDA (E/C.18/2022/3)

Tuesday, 18 October

Taxation of the extractive industries – (E/C.18/2022/CRP35)

Taxation and the Sustainable Development Goals - (E/C.18/2022/4)

Statement by Mr. Navid Hanif, Assistant Secretary-­General for Economic and Social Development - VIDEO

 

Transfer Pricing – Co-Coordinators Report of the Transfer Pricing Subcommittee (E/C.18/2022/CRP16)

Wealth and solidarity taxes – Coordinator Report of the Subcommittee on Wealth and Solidarity Taxes (E/C.18/2022/CRP17)

Wednesday, 19 October

United Nations Model Double Taxation Convention -

Co-Coordinators Report on the UN Model (E/C.18/2022/CRP22)

UN Model - Subject-to-Tax Rule (E/C.18/2022/CRP23)

UN Model - Inclusion of Computer Software in the Definition of Royalties (E/C.18/2022/CRP24)

Environmental taxation – Co-Coordinators Report (E/C.18/2022/CRP20)

Digitalization and other opportunities to improve tax administration – Coordinator's Report on Digitalization and other opportunities to improve tax administration (E/C.18/2022/CRP33)

Thursday, 20 October

Tax, Trade, and Investment Agreements – (E/C.18/2022/CRP18)

Increasing tax transparency  (E/C.18/2022/CRP32) 

Indirect taxes – Co-coordinators Report of the Indirect taxation Subcommittee (E/C.18/2022/CRP21)

The Digitalized and globalized economy – (E/C.18/2022/CRP19)

Friday, 21 October

Crypto-assets

Health taxes

Co-Coordinators Report on Health Taxes (E/C.18/2022/CRP29)

Health Taxes -- Draft of Chapter 4 (E/C.18/2022/CRP30)

Health Taxes -- Chapter Outlines (E/C.18/2022/CRP31)

Dispute avoidance and resolution- (E/C.18/2022/CRP34)

Update of the Manual for the Negotiation of Bilateral Tax Treaties

Co-Coordinators Report on the UN Manual on the Negotiation of Tax Treaties (E/C.18/2022/CRP25)

Proposed Substantive Changes to the UN Treaty Negotiation Manual (E/C.18/2022/CRP26)

Guidance on Conducting Tax Treaty Negotiations by Videoconference(E/C.18/2022/CRP27)

STATEMENTS AND OTHER DOCUMENTATION