Institutional Arrangements for International Tax Cooperation: The UN Tax Committee

The functions of the United Nations Committee on International Cooperation in Tax Matters (“UN Tax Committee”) were summarized in ECOSOC resolution 2004/69 of November 11, 2004, which decided to rename the Ad Hoc Group of Experts on International Cooperation in Tax Matters, the Committee of Experts on International Cooperation in Tax Matters with a mandate to: (a) keep under review and update as necessary the United Nations Model Double Taxation Convention between Developed and Developing Countries; (b) provide a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities; (c) consider how new and emerging issues could affect international cooperation in tax matters and develop assessments, commentaries and appropriate recommendations; (d) make recommendations on capacity-building and provision of technical assistance to developing countries with economics in transition; and (e) give special attention to developing countries and countries with economies in transition in dealing with all the above issues...(more)...