According to Economic and Social Council resolution 2010/33, a report was prepared examining the strengthening of institutional arrangements to promote international cooperation in tax matters. Against the backdrop of universal consensus on the key role of international tax cooperation for the mobilization of financial resources for development, the report reviews the existing institutional arrangements, including the Committee of Experts on International Cooperation in Tax Matters, and the work done on tax matters in other international forums. It also summarizes the views provided by Member States and presents options, for consideration by the Council, on the strengthening of institutional arrangements within the United Nations to enhance international tax cooperation. The President of the Economic and Social Council convened a discussion within the Council to consider the report.