The Financing for Development Office (FfDO) of UN-DESA organized an expert group meeting on the taxation of the extractive industry with the view to identifying pressing issues for developing countries in this area and to informing the work of the Committee of Experts on International Cooperation in Tax Matters during its next annual session (Geneva, 21-25 October 2013).
The meeting brought together invited representatives from national tax authorities, experts from international (financial) organizations, as well as representatives from non-governmental organizations and the private sector. Together they discussed the impact of the extractive industry on national and international tax policy and administration. In light of the upcoming launch of the UN Practical Manual on Transfer Pricing for Developing Countries, there were also discussions on the nexus between transfer pricing and the taxation of the extractive industries. The final session focused on lessons learned in building capability in resource tax policy and administration.
The meeting was held in the run up to the Special Meeting of ECOSOC on International Cooperation in Tax Matters, which took place on 29 May 2013.
Background on organizational matters
Background on substantive matters
- Report on the eighth session of the Committee of Experts on International Cooperation in Tax Matters (E/2012/45-E/C.18/2012/6) (Chapter III, M and Chapter IV)
- Secretariat Report on the Expert Group Meeting on Extractive Industries Taxation of May 2013 (E/C.18/2013/CRP.19)
- United Nations Practical Manual on Transfer Pricing