UN

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 session of the Committee of Experts in April 2017 in New York marked the end of a four-year term. Various work by the sub-committees was approved, including the UN's Model Convention and accompanying commentary and the revised edition of the UN Handbook on Transfer Pricing. 

In October 2017, the new Committee appointed by the UN Secretary-General met in Geneva where it set out its priorities for the new term. The focus is on the taxation of the digital economy, transfer prices, licence royalties and the settlement of disputes by intergovernmental mutual agreement. 

Ambassador Christoph Schelling, Head of the Tax Division of the State Secretariat for International Financial Matters (SIF), was a member of the Committee for the term of office which expired in April 2017 and is also a member of the Committee for the new term of office.

Last modification 07.06.2018

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