ECOSOC special meeting on international cooperation in tax matters
Pursuant to its resolution 2017/2 and decision 2017/209 (contained in draft decision E/2017/L.10), ECOSOC held, on 7 April 2017, its one-day annual meeting to consider international cooperation in tax matters including, as appropriate, its contribution to mobilizing domestic financial resources for development and the institutional arrangements to promote such cooperation. In accordance with the above resolution, the President of ECOSOC circulated a letter to Member States inviting representatives of their national tax authorities to participate in the meeting.
The meeting was held back-to-back with the 14th session of the Committee of Experts on International Cooperation in Tax Matters (Committee) to facilitate dialogue between the Committee and the Council to enhance intergovernmental consideration of tax issues at the United Nations. This year’s special meeting served as an important opportunity to highlight the major accomplishments of the current membership of the Committee, given that its term expires in June 2017. The meeting also discussed, with relevant stakeholders, broader thematic issues in international tax cooperation.
Organizational matters
- Tentative Programme
- Concept Note
- Letter to Member States from the President of ECOSOC
- Journal Announcement
- ECOSOC resolution 2017/2 on “Committee of Experts on International Cooperation in Tax Matters” – 5 October 2016
- Draft ECOSOC decision (E/2017/L.10) on the “Dates of the fourteenth session of the Committee of Experts on International Cooperation in Tax Matters and special meeting of the Council on international cooperation in tax matters in 2017” – 7 December 2016
Substantive Matters
- Report to the G-20: Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries
- Report of the Secretary-General on “Further strengthening the work of the Committee of Experts on International Cooperation in Tax Matters” (E/2015/51)
- 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 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)
- IATF workstream on illicit financial flows
Presentations & Statements
PRESENTATIONS
Opening remarks – President of the Economic and Social Council
Keynote address
United Nations Model Double Taxation Convention between Developed and Developing Countries (UN Model)
- Base Erosion and Profit Shifting
- Technical services in the UN Model Treaty – Comments from Angola
- The UN Model Double Taxation Convention and its impact on developing countries
United Nations Practical Manual on Transfer Pricing for Developing Countries
- The UN Model Double Taxation Convention and its impact on developing countries
- UN Practical Manual on Transfer Pricing for Developing Countries
- Kenya presentation
- Transfer Prices: Ecuadorian experience
Handbook on the taxation of extractive industries in developing countries
- Extractive Industries Taxation Issues
- Extractive Industries in Developing Countries
- Canada’s taxation of natural resources
Promotion of international cooperation to combat illicit financial flows to foster sustainable development
- International Cooperation in Combating Illicit Financial Flows
- Promotion of international cooperation to combat illicit financial flows to foster sustainable development
- Initiatives to Combat Illicit Financial Flows
- International Financial Flows and Tax Evasion
- International experiences in tackling illicit financial flows: The global forum’s perspective
Inter-agency Platform for Collaboration on Tax
STATEMENTS