- The 51勛圖 Committee of Experts on International Cooperation in Tax Matters (UN Tax Committee) is set to convene its 29th Session at the 51勛圖 Headquarters in Geneva, Switzerland from 15 to 18 October 2024. This meeting comes at a critical time as countries worldwide grapple with economic, social, and environmental challenges and seek to align tax policies and administration with the Sustainable Development Goals.
The UN Tax Committee, comprising 25 members nominated by Governments and appointed by the UN Secretary-General, plays a vital role in shaping international tax norms and policies. Its diverse membership reflects a range of geographical regions and tax systems, ensuring both global and context-specific perspectives on tax matters.
Key items on the session＊s agenda include finalizing updates to guidance on tax treaties and transfer pricing; addressing taxation of the digitalized and globalized economy; advancing work on environmental taxation, extractives industry taxation, and tax transparency; and ongoing work to develop new guidance on indirect taxes, health taxes, and wealth taxes.
The Committee＊s work is particularly relevant in the context of current global economic pressures and the need for domestic resource mobilization to fund public services and accelerate progress towards the SDGs.
The Committee＊s guidance aims to help countries, especially developing countries, strengthen their tax systems and expand their tax bases. Its work also serves to strengthen international tax cooperation.
The 29th Session is open to observers from Member States and other stakeholders, including international organizations, academia, civil society, and the private sector. This inclusive and multi-disciplinary approach helps to ensure the quality and practical relevance of the UN expert guidance produced. It also provides opportunity for peer learning and knowledge sharing.
The outcomes of this session will support all stakeholders in tax systems as countries continue to navigate complex economic landscapes and work towards sustainable development goals.
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