Challenges of Developing Countries in Tax Matters

The Economic and Social Council held, on 15 March 2012, a one-day special meeting to consider the question of international cooperation in tax matters, including institutional arrangements to promote such cooperation.

The President of ECOSOC invited representatives of national tax authorities to participate in the meeting. Accordingly, Ms. Allen Kagina, Commissioner-General of the Uganda Revenue Authority, delivered a keynote address on “Current Challenges, Priorities and Experiences of Developing Countries in Tax Matters”.

The central feature of the meeting was an official launch of the United Nations Model Double Taxation Convention between Developed and Developing Countries: 2011 Update.

The meeting also featured a panel discussion on “The Role of Multilateral Bodies in Strengthening International Cooperation in Tax Matters”, with the participation of major international organizations active in the tax area.

The ECOSOC official meeting was preceded by an expert group meeting on “Transfer Pricing and Capacity Development in Tax Matters”, organized jointly, on 14 March 2012, by FfDO/DESA and the Friedrich-Ebert-Stiftung (FES) New York Office.

For more information:
The Committee of Experts on International Cooperation in Tax Matters
United Nations Model Double Taxation Convention between Developed and Developing Countries