Venue, Dates and Provisional Agenda of the 22nd Session of the Committee of Experts on International Cooperation in Tax Matters

E/DEC/2021/216View PDF

Who adopted this document and its mandates?

A Decision of the Economic and Social Council, under agenda item 18h International cooperation in tax matters, published in 2021.

What else is in this group?

5 documents · 2021–2026

Newer documents in this group exist (latest: 2026).

Year	Symbol	Title	Word length	Text similarity
2026	E/DEC/2026/317	Venue, dates and provisional agenda of the 32nd session of the Committee of Experts on International Cooperation in Tax Matters	—	–
2026	E/DEC/2026/316	Venue, dates, and provisional agenda of the 33rd session of the Committee of Experts on International Cooperation in Tax Matters	—	–
2025	E/DEC/2025/317	Venue, dates and provisional agenda of the 31st session of the Committee of Experts on International Cooperation in Tax Matters	222	–
2021	E/DEC/2021/231	Venue, dates and provisional agenda of the 23rd session of the Committee of Experts on International Cooperation in Tax Matters	392	–
2021	E/DEC/2021/216	Venue, dates and provisional agenda of the 22nd session of the Committee of Experts on International Cooperation in Tax Matters	297	–

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What’s in this document?

14 operative paragraphs

At its 5th plenary meeting, on 24 February 2021, the Economic and Social Council, taking into account the continuing impact of the coronavirus disease (COVID-19) on the working arrangements for the 2020 and 2021 sessions of the Council and the sessions of its subsidiary bodies:

(a) Decided that the twenty-second session of the Committee of Experts on International Cooperation in Tax Matters would be held in a scaled-down format, using a virtual platform, with informal meetings to be held in April 2021, and final modalities to be decided by the Co-Chairs, and following consultations with the members of the Committee, and that the decisions of the Committee would be adopted through a silence procedure;

(b) Approved the provisional agenda of the twenty-second session of the Committee, as proposed by the Committee of Experts and as set out below:

Opening of the session by the Co-Chairs.

Adoption of the agenda and organization of work.

Discussion of substantive issues related to international cooperation in tax matters:

Procedural issues for the Committee;

Report of the Subcommittee on Updating the United Nations Model Double Taxation Convention between Developed and Developing Countries;

Tax and the Sustainable Development Goals;

Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries;

Update of the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries;

Dispute avoidance and resolution;

Capacity-building;

Environmental tax issues;

Tax consequences of the digitalized economy: issues of relevance for developing countries;

Other matters for consideration.

Provisional agenda of the twenty-third session of the Committee.

Arrangements for adopting the report of the Committee on its twenty-second session.

Who adopted this document and its mandates?

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Table of contents