UN
With its 193 member states, the United Nations Organization (UN) is of global importance on many issues. Since joining the UN in September 2002, Switzerland has been an active and constructive member. Membership offers Switzerland the opportunity to participate in the search for solutions to global problems and to accept its share of responsibility for exerting a positive influence on world affairs.
Framework Convention
With resolution A/RES/77/244 ("Promotion of inclusive and effective international tax cooperation at the United Nations") of 30 December 2022, the UN General Assembly decided, among other things, to initiate intergovernmental discussions on ways to strengthen the inclusiveness and effectiveness of international tax cooperation. This laid the foundation for the expansion of the UN's activities in the area of taxation.
In December 2024, the UN General Assembly adopted Resolution A/RES/79/235 based on further negotiations. This resolution endorses the terms of reference for a framework convention that were drawn up in the summer of 2024. The resolution also mandates a new committee to draft a framework convention by 2027.
In October 2024, the Federal Department of Finance submitted a mandate for the negotiations on a UN framework convention on international cooperation in the area of taxation to the Federal Council. The mandate essentially provides that Switzerland, in consultation with like-minded states, should:
· actively participate in the negotiations
· advocate solutions that are based on a broad consensus
· avoid duplication of work in the area of taxation by other bodies and thus a fragmentation of the international tax architecture
The mandate became definitive after the responsible parliamentary committees were consulted.
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. The Committee generally meets twice a year, alternating between Geneva and New York.
During its term of office, which ended in spring 2025, the committee focused on taxation of the digital economy, transfer pricing, royalties and dispute resolution through intergovernmental mutual agreement procedures.
In October 2025, the committee newly appointed by the UN Secretary-General will meet for the first time and set the priorities for the new four-year term. Switzerland will be represented on the new committee by Gian Andrea Sandri.