Committee of Experts on International Cooperation in Tax Matters

The Committee of Experts on International Cooperation in Tax Matters is responsible, among other things, for the further development of the UN’s Model Double Taxation Convention between Developed and Developing Countries. Furthermore, the committee also provides a framework for general dialogue on international collaboration in tax matters, whereby the focus is put on technical development collaboration. This is a core area of sustainable development, as was also recognised by the "Addis Ababa Action Agenda" in July 2015. Improving the transparency and efficiency of tax systems in developing countries remains an important task on the development agenda. 

In October 2021, the Committee, newly appointed by the UN Secretary-General, met virtually and defined the work priorities for the new four-year term. The focus is on taxation of the digital economy, transfer pricing, royalties and also dispute resolution through intergovernmental mutual agreement procedures. This work will be conducted in various sub-committees, which have been mandated accordingly by the committee.

The Committee generally meets twice a year, alternating between Geneva and New York. The first physical meeting of the newly constituted Committee took place in Geneva in October 2022, after meetings were held virtually during the COVID pandemic. 

Switzerland sent a representative to the committee for decades. However, Switzerland is no longer represented on the new committee set up in 2021. Switzerland follows the work of the Committee as an observer.

Last modification 22.12.2022

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