ECOSOC special meeting on international cooperation in tax matters
Pursuant to its resolution and decision 2017/209 (contained in draft decision ), ECOSOC held, on 7 April 2017, its one-day annual 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. In accordance with the above resolution, the President of ECOSOC circulated a letter to Member States inviting representatives of their national tax authorities to participate in the meeting.
The meeting was held back-to-back with the 14th session of the Committee of Experts on International Cooperation in Tax Matters (Committee) to facilitate dialogue between the Committee and the Council to enhance intergovernmental consideration of tax issues at the 51³Ô¹Ï. This year’s special meeting served as an important opportunity to highlight the major accomplishments of the current membership of the Committee, given that its term expires in June 2017. The meeting also discussed, with relevant stakeholders, broader thematic issues in international tax cooperation.
Presentations & Statements
PRESENTATIONS
Opening remarks – President of the Economic and Social Council
Keynote address
51³Ô¹Ï Model Double Taxation Convention between Developed and Developing Countries (UN Model)
- Base Erosion and Profit Shifting
- Technical services in the UN Model Treaty – Comments from Angola
- The UN Model Double Taxation Convention and its impact on developing countries
51³Ô¹Ï Practical Manual on Transfer Pricing for Developing Countries
- The UN Model Double Taxation Convention and its impact on developing countries
- UN Practical Manual on Transfer Pricing for Developing Countries
- Kenya presentation
- Transfer Prices: Ecuadorian experience
Handbook on the taxation of extractive industries in developing countries
- Extractive Industries Taxation Issues
- Extractive Industries in Developing Countries
- Canada’s taxation of natural resources
Promotion of international cooperation to combat illicit financial flows to foster sustainable development
- International Cooperation in Combating Illicit Financial Flows
- Promotion of international cooperation to combat illicit financial flows to foster sustainable development
- Initiatives to Combat Illicit Financial Flows
- International Financial Flows and Tax Evasion
- International experiences in tackling illicit financial flows: The global forum’s perspective
Inter-agency Platform for Collaboration on Tax
STATEMENTS