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

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.

History
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)

Members
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.

The current members of the Committee are as follow: