Subcommittee on Wealth and Solidarity Taxes
ESTABLISHED: 23rd Session - October 2021
Mandate:
The Subcommittee is mandated to consider, report on and propose issues for guidance on wealth and solidarity taxes, on the basis that it:
- Analyzes the advantages and disadvantages of wealth taxes in their different forms and how they interact with other taxes, especially on capital;
- Identifies and considers the tax policy design topics where guidance from the Committees is the most useful in this area and initially reports to the Committee with proposals no later than at the Twenty-fourth Session in 2022;
- Ensures that its work reflects the realities for, and the needs of, developing countries in various situations, at their relevant stages of capacity development; and
- Provides draft guidance on such issues as are approved by the Committee at its sessions, with a view to approval and release of targeted guidance at various points during the current Membership of the Committee.
COORDINATOR:
- José TROYA (Committee Member)
PARTICIPANTS IN THE SUBCOMMITTEE:
- Amina ADO (Federal Inland Revenue Service, Nigeria)
- Ana CEBREIRO GOMEZ (World Bank Group)
- Abdul Muheet CHOWDHARY (South Centre)
- Rasmi Ranjan DAS (Committee Member)
- Pablo FERRERI
- Luis María MÉNDEZ (National Tax Office, Argentina)
- Marlene Patricia NEMBHARD-PARKER (Committee Member)
- Belema R. OBUOFORIBO (IBFD)
- Sarah PERRET (OECD)
- Carlos PROTTO (Committee Member)
- Aart ROELOFSEN (Committee Member)
FOCAL POINT:
Ilka Ritter – Economic Affairs Officer, International Tax and Development Cooperation Branch, Financing for Sustainable Development Office