Committee of Experts on International Cooperation in Tax Matters

E/RES/2013/24No PDF available

Who created this mandate?

A Resolution of the Economic and Social Council, under agenda item 13hInternational cooperation in tax matters, published in 2013.

What other versions does this mandate have?

10 versions · 2005–2016

This is an older version — the most recent is E/RES/2017/2

2016E/RES/2017/2Committee of Experts on International Cooperation in Tax MattersLatestCompare with previous version
2014E/RES/2014/12Committee of Experts on International Cooperation in Tax MattersCompare with previous version
2013E/RES/2013/24Committee of Experts on International Cooperation in Tax MattersCompare with previous version
2012E/RES/2012/33Committee of Experts on International Cooperation in Tax MattersCompare with previous version
2011E/RES/2011/23Committee of Experts on International Cooperation in Tax MattersCompare with previous version

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

What subjects does this mandate have?

6 topics

Capacity Building Developing Countries International Cooperation Manuals Taxation Technical Cooperation

What does this mandate say?

14 operative paragraphs

Welcomes the work of the Committee of Experts on International Cooperation in Tax Matters to implement the mandate given to it by the Economic and Social Council in its resolution 2004/69, and encourages the Committee to continue its efforts in this regard;

Takes note of the 2012 United Nations practical manual on transfer pricing for developing countries, developed by the Committee, notes the publication of the English-language version, and requests that:

The manual continue to be made freely available in downloadable form from the website of the Financing for Development Office of the Department of Economic and Social Affairs of the Secretariat;

The manual be translated into the other official languages of the United Nations and published in those languages as soon as possible after the publication of the English-language version;

The manual be updated as appropriate;

Takes note with appreciation of the report of the Secretary-General entitled “Further progress in strengthening the work of the Committee of Experts on International Cooperation in Tax Matters”, and acknowledges the need for enhanced dialogue among national tax authorities on issues related to international cooperation in tax matters;

Recognizes the need for continued consultations to explore options with regard to the strengthening of institutional arrangements to promote international cooperation in tax matters, including on the issue of the conversion of the Committee into an intergovernmental subsidiary body of the Council;

Emphasizes that it is important for the Committee to enhance its collaboration with other international organizations active in the area of international tax cooperation, including the International Monetary Fund, the World Bank and the Organization for Economic Cooperation and Development, and with relevant regional and subregional bodies;

Decides to hold, on an annual basis, a special meeting of the Council to consider international cooperation in tax matters, including, as appropriate, its contribution to mobilizing domestic financial resources for development and the institutional arrangements to promote such cooperation;

Encourages the President of the Council to issue invitations to representatives of national tax authorities to attend the aforementioned meeting;

Requests the Secretary-General to continue to report to the Council on further progress achieved in strengthening the work of the Committee and its cooperation with concerned multilateral bodies and relevant regional and subregional organizations;

Recognizes the progress made by the Financing for Development Office in its work in developing, within its mandate, a capacity development programme in international tax cooperation aimed at strengthening the capacity of the ministries of finance and national tax authorities in developing countries to develop more effective and efficient tax systems, which support the desired levels of public and private investment, and to combat tax evasion, and requests the Office, in partnership with other stakeholders, to continue its work in this area and to further develop its activities within existing resources and mandates;

Stresses the need for appropriate funding for the subsidiary bodies of the Committee to enable those bodies to fulfil their mandates;

Reiterates, in this regard, its appeal to Member States, relevant organizations and other potential donors to consider contributing generously to the Trust Fund for International Cooperation in Tax Matters, established by the Secretary-General in order to supplement regular budgetary resources, and invites the Secretary-General to intensify efforts to that end.

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