International tax cooperation for development has featured prominently on the United Nations development agenda, as contained in the outcomes of major United Nations conferences and summits in economic and social fields.

Within the United Nations, the intergovernmental deliberations on international tax cooperation are undertaken by the Economic and Social Council (ECOSOC). In its resolution 2013/24, the Council decided to hold, on an annual basis, a special meeting to consider international cooperation in tax matters with the participation of national tax authorities. Previously, such meetings were held on an ad hoc basis since 2011. These meetings facilitate an inclusive and broad-based dialogue on international tax cooperation with the participation of all relevant stakeholders, including representatives of national tax authorities of developing countries. They bring to the forefront the key issues of concern to developing countries, in the context of financing for sustainable development and the post-2015 development agenda. In addition, the Financing for Development Office (FfDO) frequently organizes expert group meetings on current topics of particular importance to developing countries in this area.