UN

UN 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, including the possibility of developing an international framework or instrument. This included a request to the Secretary-General to prepare a report on the inclusiveness and effectiveness of international tax cooperation. In his report, the Secretary-General identified shortcomings and also proposed options for how the United Nations can improve the inclusiveness and efficiency of international cooperation in the area of taxation.

By resolution A/RES/78/230 of 22 December 2023, the UN General Assembly decided to establish an ad hoc committee to draw up terms of reference for a framework convention on international tax cooperation. This is to be finalised by August 2024. The ad hoc committee is open to all member states and is also led by them. It is also coordinated by a bureau made up of twenty member states. Switzerland actively follows the work of the ad hoc committee and participates in this work. It is not a member of the bureau.

Switzerland supports the goals of strengthening the inclusiveness and effectiveness of international tax cooperation. However, from Switzerland's perspective, it is important that previous results and ongoing work on international cooperation in tax matters are taken into account and that there are no duplications. Switzerland's position can be found here: Switzerland_Input_AHC Tax.pdf (un.org).

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 30.07.2024