New York, 27 June – The United Nations Trust Fund for International Cooperation in Tax Matters (the UN Tax Fund), set up to help developing countries actively participate in the discussion of tax issues, received its first financial voluntary contribution from the Government of India,  announced the UN Department of Economic and Social Affairs Office for Financing for Development Office today.

The UN Tax Trust Fund aims to support the work of the Committee of Experts on International Cooperation in Tax Matters (the UN Tax Committee).  Voluntary contributions for the Trust Fund have been called for by the UN and the Tax Committee since its establishment in 2006. The call for contributions was also emphasized in the Addis Ababa Action Agenda adopted at the Third International Conference on Financing for Development in 2015.

India has become the first country to respond to the call with an initial contribution of US$ 100,000. This voluntary contribution will be dedicated towards ensuring greater support for developing country participation in the subcommittee meetings of the UN Tax Committee, which are currently unfunded.

The UN Tax Committee, a subsidiary body of the UN Economic and Social Council (ESOSOC), has provided guidance on current issues such as double taxation treaties, transfer pricing (profit shifting) taxation of the extractive industries and taxation of services. The Committee also provides a framework for dialogues with a view to enhancing and promoting international tax cooperation among national tax authorities, while making recommendations on capacity-building and the provision of technical assistance to developing counties and countries with economies in transition.

Handing over a cheque to the Financing for Development Office, the Government of India expressed hope that other countries will similarly contribute to the UN Tax Trust Fund to advance developing country participation on taxation issues. Through the Trust Fund, they also expect that more developing countries will draw upon the best practice of other bodies, ensuring that global tax cooperation norms and rules will work more effectively and efficiently for all countries and all stakeholders.

About the Addis Ababa Action Agenda and the UN Tax Trust Fund

The Addis Agenda provides a global framework to ensure the effective mobilization of resources at the national and international level for sustainable development.  Implementation of the Addis Agenda  supports the implementation of the Sustainable Development Goals (SDGs) and is an integral part of the 2030 Agenda for Sustainable Development, the historic and transformational agenda that countries unanimously adopted in 2015.

In Addis Ababa, UN Member States committed to work together to enhance the UN Tax Committee’s resources to strengthen its effectiveness and operational capacity. The Addis Agenda also specifically called on the Member States to support the UN Tax Committee and its subsidiary bodies through the voluntary Trust Fund, supporting the increased participation of developing country experts at subcommittee meetings.


For more information on the UN Tax Trust Fund, please visit:


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