User:Jesuiseduardo/sandbox/United Nations Committee of Experts on International Cooperation in Tax Matters

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United Nations Committee of Experts on International Cooperation in Tax Matters
Formation1968; 56 years ago (1968)
TypeExpert body
Legal statusActive
HeadquartersNew York, United States
Parent organization
Economic and Social Council
Websitewww.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/tax-committee-home

The United Nations Committee of Experts on International Cooperation in Tax Matters is an expert body of the United Nations Economic and Social Council that


responsible for keeping under review and update, as necessary, the United Nations Model Double Taxation Convention between Developed and Developing Countries and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries.

provides a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities and assesses how new and emerging issues could affect this cooperation.

also responsible for making recommendations on capacity-building and the provision of technical assistance to developing countries and countries with economies in transition.

Give special attention to developing countries and countries with economies in transition in dealing with all the above issues.


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Mandate[edit]

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History[edit]

Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries (1968–1979)

  • formulated guidelines for the negotiation of bilateral tax treaties between developed and developing countries
  • Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries published in 1979
  • Then commenced work on a UN Model Double Tax Convention, based on the 1977 OECD Model Double Taxation Convention
    • Adopted a draft Model in late 1979 which was published in 1980 as the United Nations Model Double Taxation Convention between Developed and Developing Countries

Ad Hoc Group of Experts on International Cooperation in Tax Matters (1980–2004)

  • decided to revise and update of the UN Model and the Manual due to significant changes had taken place in the international economic, financial and fiscal environment
    • Revised UN Model published in 2001 and the new version of the Manual was published in 2003
  • Upgraded in 2005 within the UN System by conversion into a Committee. it now directly reports to ECOSOC

Committee of Experts on International Cooperation in Tax Matters (2005-Present)

  • International Conference on Financing for Development (2002)
    • Monterrey Consensus
      • developed, developing and transition economy countries pledged to undertake important actions in domestic, international and systemic policy matters.
  • Financing for Development Office was then created in the Department of Economic and Social Affairs (DESA)


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Members[edit]

The Committee comprises 25 members that are nominated by Member States that act in their expert capacity, and who are drawn from the fields of tax policy and tax administration. Members are then selected by the Secretary-General, who then notifies ECOSOC of their appointment. When making their selection, the Secretary-General takes into account the need for adequate equitable geographical distribution and the need for representation of different tax systems. The term of office for members of the Committee is four years.[1][11][13]

The current members of the Committee are as follow:

Committee members (July 2017 – June 2021)
Member Home Country
Moussa Arreh Abdoul-Fatah  Djibouti
Natalia Aristazabal Mora  Colombia
Rajat Bansal  India
Margaret Moonga Chikuba  Zambia
William Babatunde Fowler  Nigeria
Mitsuhiro Honda  Japan
Cezary Krysiak  Poland
Eric Nil Yarboi Mensah  Ghana
Dang Ngoc Minh  Viet Nam
Patricia Mongkhonvanit  Thailand
Marlene Patricia Nembhard-Parker  Jamaica
George Omondi Obell  Kenya
Carmel Peters  New Zealand
Carlos E Protto  Argentina
Jorge Antonio Deher Rachid  Brazil
Aart Roelofsen  Netherlands
Christoph Schelling   Switzerland
Aleksandr Anatolyevich Smirnov  Russian Federation
Stephanie Smith  Canada
Elfrieda Stewart Tamba  Liberia
Titia Stolte-Detring  Germany
José Troya  Ecuador
Ingela Willfors  Sweden
Yan Xiong  China
Sing Yuan Yong  Singapore

References[edit]

  1. ^ a b c Manhire, Vanessa, ed. (2019). United Nations Handbook 2019–20 (57th ed.). Wellington: Ministry of Foreign Affairs and Trade of New Zealand. pp. 144–198. ISSN 0110-1951.
  2. ^ "What you need to know about the UN Tax Committee Governance". Global Alliance for Tax Justice. Global Alliance for Tax Justice. 15 November 2017. Retrieved 3 September 2020.
  3. ^ "United Nations Committee of Experts on International Cooperation in Tax Matters". UIA Open Yearbook. Union of International Associations. n.d. Retrieved 3 September 2020.
  4. ^ "UN Committee of Experts on International Cooperation in Tax Matters". Law 360. Portfolio Media. n.d. Retrieved 3 September 2020.
  5. ^ United Nations Economic and Social Council Session 43 Resolution 1273. Tax treaties between developed and developing countries E/RES/1273(XLIII) 4 August 1967. Retrieved 3 September 2020.
  6. ^ United Nations Economic and Social Council Session 1980 Resolution 13. International co-operation in tax matters E/RES/1980/13 28 April 1980. Retrieved 3 September 2020.
  7. ^ United Nations Economic and Social Council Session 2004 Resolution 69. Committee of Experts on International Cooperation in Tax Matters E/RES/2004/69 11 November 2004. Retrieved 3 September 2020.
  8. ^ United Nations Economic and Social Council Session 2006 Resolution 48. Committee of Experts on International Cooperation in Tax Matters E/RES/2006/48 28 July 2006. Retrieved 3 September 2020.
  9. ^ "ECOSOC Resolution 2004/69: Committee of Experts on International Cooperation in Tax Matters" (PDF). ECOSOC. UN. 11 November 2004. Archived from 2004-69.pdf the original (PDF) on 4 July 2019. Retrieved 3 September 2020. {{cite web}}: Check |url= value (help)
  10. ^ "ECOSOC Resolution 2006/48: Committee of Experts on International Cooperation in Tax Matters" (PDF). ECOSOC. UN. 28 July 2006. Archived from 2006-48.pdf the original (PDF) on 14 January 2017. Retrieved 3 September 2020. {{cite web}}: Check |url= value (help)
  11. ^ a b Lennard, Michael (February 2008). "The Purpose and Current Status of the United Nations Tax Work" (PDF). Asia-Pacific Tax Bulletin. 14 (1): 23–30. Retrieved 3 September 2020.
  12. ^ "About". UN Department of Economic and Social Affairs. UN. n.d. Archived from the original on 30 August 2020. Retrieved 3 September 2020.
  13. ^ "Members". UN Department of Economic and Social Affairs. UN. n.d. Archived from the original on 30 August 2020. Retrieved 3 September 2020.

External links[edit]


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