Committee of Experts on International Cooperation in Tax Matters

E/RES/2017/2View PDF

Who adopted this document and its mandates?

A Resolution of the Economic and Social Council, under agenda item 18h International cooperation in tax matters, published in 2017.

What other versions does this mandate have?

10 versions · 2005–2016

Year	Symbol	Title	Word length	Text similarity
2016	E/RES/2017/2	Committee of Experts on International Cooperation in Tax Matters	1,116	50%Compare
2014	E/RES/2014/12	Committee of Experts on International Cooperation in Tax Matters	933	61%Compare
2013	E/RES/2013/24	Committee of Experts on International Cooperation in Tax Matters	879	81%Compare
2012	E/RES/2012/33	Committee of Experts on International Cooperation in Tax Matters	767	—
2011	E/RES/2011/23	Committee of Experts on International Cooperation in Tax Matters	—	—

Who cites this mandate in the budget?

1 entity

Entity	(Sub-)Programme	Title	Total mandates cited	Expenditure
	Subprogramme 9	Financing for sustainable development	22

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

Who cites this mandate in the budget?

1 entity

Entity	(Sub-)Programme	Title	Total mandates cited	Expenditure
	Subprogramme 9	Financing for sustainable development	22	—

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

What subjects does this mandate have?

2 subjects

International Cooperation Taxation

What’s in this document?

10 operative paragraphs

Welcomes the work of the Committee of Experts on International Cooperation in Tax Matters to implement the mandate given to it by the Economic and Social Council in its resolution 2004/69, and encourages the Committee to continue its efforts in this regard;

Notes the work of the Committee’s nine subcommittees;

Acknowledges the need for enhanced dialogue among national tax authorities on issues related to international cooperation in tax matters;

Emphasizes that it is important for the Committee to enhance its collaboration with other international organizations active in the area of international tax cooperation, including the International Monetary Fund, the World Bank and the Organization for Economic Cooperation and Development, and with relevant regional and subregional bodies;

Encourages the President of the Economic and Social Council to issue invitations to representatives of national tax authorities to attend the annual special meeting of the Council to consider international cooperation in tax matters;

Takes note of the report of the Secretary-General on further strengthening the work of the Committee;⁷

⁷E/2015/51.

Decides that, in accordance with General Assembly resolution 68/1 and the Addis Ababa Action Agenda of the Third International Conference on Financing for Development,4 starting in 2017, one session of the Committee will be held in New York in the spring and one in Geneva in the autumn, with the session in New York held back to back with the special meeting of the Council on international cooperation in tax matters, in order to increase the Committee’s engagement with the Council with a view to enhancing intergovernmental consideration of tax issues;

Recognizes the progress made by the Financing for Development Office of the Department of Economic and Social Affairs of the Secretariat in developing, within its mandate, a capacity development programme in international tax cooperation aimed at strengthening the capacity of the ministries of finance and the national tax authorities in developing countries to develop more effective and efficient tax systems, which support the desired levels of public and private investment, and to combat tax evasion, and requests the Office, in partnership with other stakeholders, as appropriate, to continue its work in this area and to further develop its activities, and relevant practical tools, within existing resources and mandates;

Stresses the need for appropriate funding for the subsidiary bodies of the Committee to enable those bodies to fulfil their mandates;

Reiterates, in this regard, its appeal to Member States, relevant organizations and other potential donors to consider contributing generously to the Trust Fund for International Cooperation in Tax Matters, established by the Secretary-General in order to supplement regular budgetary resources, and invites the Secretary-General to intensify efforts to that end.

Who adopted this document and its mandates?

What other versions does this mandate have?

Who cites this mandate in the budget?

Who cites this mandate in the budget?

What subjects does this mandate have?

What’s in this document?

Table of contents

Who cites this mandate in the budget?