By its resolution 2004/69 of 11 November 2004, the Economic and Social Council decided to rename the Ad Hoc Group of Experts on International Cooperation in Tax Matters as the Committee of Experts on International Cooperation in Tax Matters, comprising 25 members nominated by Governments and acting in their expert capacity. The members are appointed by the Secretary-General, in consultation with Member States, following notification to the Council, for the term of four years, drawing from the fields of tax policy and tax administration and reflecting an adequate equitable geographical distribution, representing different tax systems. In accordance with ECOSOC resolution 2017/2, the Committee now meets twice a year, with a duration of four working days each session; one meeting is held in New York in the Spring, and the other is held in Fall/Autumn in Geneva.
The Committee of Experts on International Cooperation in Tax Matters is mandated to: (i) keep under review and update as necessary the United Nations Model Double Taxation Convention between Developed and Developing Countries and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries; (ii) provide a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities; (iii) consider how new and emerging issues could affect international cooperation in tax matters and develop assessments, commentaries and appropriate recommendations; (iv) make recommendations on capacity-building and the provision of technical assistance to developing countries and countries with economies in transition; and (v) give special attention to developing countries and countries with economies in transition in dealing with all the above issues. The Committee submits the reports of its biannual sessions to the Council at its substantive session.