30th Session of the Committee of Experts on International Cooperation in Tax Matters

The 30th Session of the Committee of Experts on International Cooperation in Tax Matters will discuss options for strengthening tax policy and administration, improving domestic resource mobilization, and supporting sustainable development. The Committee also focuses on developing tools to address traditional and emerging challenges and creating practical guidance for governments and tax administrators, with special attention to developing countries’ needs and priorities.

The Committee comprises 25 members, nominated by governments and selected by the UN Secretary-General. Members serve in an expert capacity and represent diverse tax systems and geographical regions.

The Committee’s focus areas for 2021-2025 are:

• Policy and standards, including UN Model Tax Convention updates, transfer pricing, environmental taxation guidance, and extractive industries taxation;
• Emerging issues, such as crypto taxation, wealth and solidarity taxes, digitalized and globalized economy, and relation of tax to trade and investment; and
• Practical implementation, including tax treaty negotiation, avoidance and resolution of tax disputes, indirect taxation guidance, health taxation guidance, and digitalization of tax administration.

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