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Venue, Dates and Provisional Agenda of the 23rd Session of the Committee of Experts on International Cooperation in Tax Matters

E/DEC/2021/231No PDF available

Who created this mandate?

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

What other versions does this mandate have?

3 versions · 2021–2025
This is an older version — the most recent is E/DEC/2025/317
  • 2025E/DEC/2025/317Venue, dates and provisional agenda of the 31st session of the Committee of Experts on International Cooperation in Tax MattersLatestCompare with previous version
  • 2021E/DEC/2021/231Venue, dates and provisional agenda of the 23rd session of the Committee of Experts on International Cooperation in Tax MattersCompare with previous version
  • 2021E/DEC/2021/216Venue, dates and provisional agenda of the 22nd session of the Committee of Experts on International Cooperation in Tax Matters

iVersions are identified automatically by matching titles within the same organ (~97% accuracy on a manual audit).

What does this mandate say?

26 operative paragraphs
1
Opening of the session by the representative of the Secretary-General.
2
Election of the Chair or Co-Chairs and Vice-Chairs of the Committee.
3
Remarks by the Chair or Co-Chairs of the Committee.
4
Adoption of the agenda and organization of work.
5
Discussion of issues related to international cooperation in tax matters:
a
Procedural issues for the Committee, including options for Committee consultations;
b
Taxation and the Sustainable Development Goals;
c
Issues related to the United Nations Model Double Taxation Convention between Developed and Developing Countries, including:
i
Article 12 (Royalties): possible amendments in relation to payments related to software and digital products;
ii
List of matters suggested by the previous membership for possible further work;
d
Review and possible update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries;
e
Transfer pricing;
f
Taxation of the extractive industries;
g
Environmental and environmentally related taxation;
h
Dispute avoidance and resolution;
i
Taxation issues related to the digitalized and globalized economy;
j
Digitalization and other opportunities to improve tax administration;
k
Increasing tax transparency;
l
Taxation and coronavirus disease (COVID-19): pandemic and post-pandemic issues;
m
Wealth and solidarity taxes;
n
Indirect taxes, including health taxes;
o
The relationship of tax, trade and investment agreements;
p
Capacity-building;
q
Other matters for consideration.
6
Provisional agenda of the twenty-fourth session of the Committee.
7
Arrangements for adopting the report of the Committee on its twenty-third session.

iParagraph content is machine-extracted from UN documents. For authoritative content, please refer to the official UN document.

Table of contents

No headings found in this document.