Pursuant to its resolution 2012/33, the Economic and Social Council held, on 29 May 2013, a one-day meeting to consider international cooperation in tax matters, including institutional arrangements to promote such cooperation, with participation of the representatives of national tax authorities. The Council had before it a report of the Secretary-General on further progress in strengthening the work of the Committee of Experts on International Cooperation in Tax Matters (E/2013/67).
The center piece of the meeting was an official launch of the UN Practical Manual on Transfer Pricing for Developing Countries, followed by a panel discussion on “Transfer pricing challenges for developing countries”.
The meeting also featured a panel discussion on “International tax cooperation: Capacity development in tax matters”, with the participation of major international organizations active in the tax area, such as the UN, IMF, World Bank, OECD, the Inter-American Centre of Tax Administrations (CIAT) and the African Tax Administration Forum (ATAF). Subsequently, an interactive discussion was held on “Current issues in countering international tax avoidance and tax evasion”, which included the discussion of issues of tax base erosion and profit shifting.
The ECOSOC meeting was preceded by the Expert Group Meeting on Extractive Industries Taxation.
- Report of the Secretary-General on Further progress in strengthening the work of the Committee of Experts on International Cooperation in Tax Matters (E/2013/67)
- Report on the eighth session of the Committee of Experts on International Cooperation in Tax Matters (E/2012/45-E/C.18/2012/6)
- Report of the Secretary-General on role and work of the Committee of Experts on International Cooperation in Tax Matters (E/2012/8)
- Report of the Secretary-General on strengthening of institutional arrangements to promote international cooperation in tax matters (E/2011/76)
- Newsletter No. 2013/2: UN Capacity Development Programme
- Newsletter No. 2013/3: Transfer Pricing Issues for Developing Countries
- Newsletter No. 2013/4: UN Transfer Pricing Manual
- United Nations Practical Manual on Transfer Pricing