Pursuant to its resolution 2011/23, ECOSOC 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 Council had before it a report of the Secretary-General on the “Role and Work of the Committee of Experts on International Cooperation in Tax Matters” (E/2012/8). The President of ECOSOC invited representative 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”.
The center piece of the meeting was an official launch of the Untied Nations Model Double Taxation Convention between Developed and Developing Countries: 2011 Update. The meeting also featured a panel discussion on “The Role of Mulitilateral Bodies in Strengthening International Cooperation in Tax Matters”, with the participation of major international organizations active int he tax area, such as the IMF, World Bank, OECD, the Inter-American Centre of Tax Administrations (CIAT) and the African Tax Administration Forum (ATAF).
The ECOSOC meeting was preceded by the Expert Group Meeting on “Transfer Pricing and Capacity Development in Tax Matters”.
- Newsletter No. 2012/2
- Report of the Secretary-General on role and work of the Committee of Experts on International Cooperation in Tax Matters (E/2012/8)
- Background paper, Prof. Victor van Kommer, IBFD
- Questionnaire for Committee members
- Views of international organizations