Committee of Experts on International Cooperation in Tax Matters

E/RES/2014/12No PDF available

Who created this mandate?

A Resolution of the Economic and Social Council, under agenda item 16hInternational cooperation in tax matters, published in 2014.

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?

2 topics

International Cooperation Taxation

What does this mandate say?

10 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;

Notes the decision of the Committee, at its ninth session, to set up six subcommittees on substantial matters, namely article 9 (associated enterprises): transfer pricing; tax treatment of services; exchange of information; base erosion and profit-shifting issues for developing countries; extractive industries taxation issues for developing countries; and negotiation of tax treaties — practical manual, as well as an advisory group on capacity development;

Acknowledges the need for enhanced dialogue among national tax authorities on issues related to international cooperation in tax matters;

Decides to continue, including at its 2015 special meeting to consider international cooperation in tax matters, consultations on options with regard to the strengthening of institutional arrangements to promote international cooperation in tax matters, taking into account the need for an inclusive, participatory and broad-based dialogue on 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;

Encourages the President of the Economic and Social Council to issue invitations to representatives of national tax authorities to attend the annual special meeting of the Council to consider international cooperation in tax matters;

Requests the Secretary-General to submit to the Council, at its special meeting to consider international cooperation in tax matters, a report, within existing resources and reflecting the views of Member States, on options for further strengthening the work and operational capacity of the Committee, with an emphasis on better integrating its work into the programme of work of the Council following its reform and effectively contributing to the financing for development follow-up process and to the post-2015 development agenda;

Recognizes the progress made by the Financing for Development Office of the Department of Economic and Social Affairs of the Secretariat in developing, within its mandate, a capacity development programme in international tax cooperation aimed at strengthening the capacity of the ministries of finance and the 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.

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

No headings found in this document.

Who created this mandate?

What other versions does this mandate have?

What subjects does this mandate have?

What does this mandate say?

Table of contents