ECOSOC Special Meeting On International Cooperation In Tax Matters

ECOSOC special meeting on international cooperation in tax matters

Pursuant to its draft resolution 2017/L.5 and decision 2017/L.6, the Economic and Social Council held, on 9 December 2016, a one-day meeting to consider international cooperation in tax matters including, as appropriate, its contribution to mobilizing domestic financial resources for development and the institutional arrangements to promote such cooperation, with the participation of representatives of national tax authorities.

Rationale

The meeting, which was held immediately following the 13th session of the Committee of Experts on International Cooperation in Tax Matters, featured an update on the work of the Committee with a view to increasing the engagement of the Committee with the Council and enhancing intergovernmental consideration of tax issues. Moreover, the meeting was comprised of several panel discussions on current issues in international tax cooperation, with the participation of members of the Committee, relevant international organizations, and academia.

Program

1. Opening remarks – President of the Economic and Social Council
2. Protecting the Tax Base of Developing Countries and Tackling International Tax Evasion and Avoidance
3. Base Erosion and Profit ShiftingTransfer PricingExchange of Information Broadening of the Tax Base of Developing Countries
4. Tax Treatment of ServicesExtractive Industries Taxation Instruments for Capacity Building
5. Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing CountriesUN Capacity Development Programme on International Tax Cooperation Strengthening Tax Capacity in Developing Countries
6. Strengthening Tax Capacity Development Support to Developing Countries How can coordination and impact of capacity building support be improved: Regional perspective
7. International Cooperation in Tax Matters: CIAT perspectiveInternational Cooperation in Tax Matters: ATAF perspective Closing remarks – President of the Economic and Social Council

Substantive matters

• Report to the G-20: Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries
• Report of the Secretary-General on “Further strengthening the work of the Committee of Experts on International Cooperation in Tax Matters” (E/2015/51)
• Report of the Secretary-General on Further progress in strengthening the work of the Committee of Experts on International Cooperation in Tax Matters (E/2013/67)
• Report of the Secretary-General on role and work of the Committee of Experts on International Cooperation in Tax Matters (E/2012/8)
• Report of the Secretary-General on strengthening of institutional arrangements to promote international cooperation in tax matters (E/2011/76)