UN publishes tax committee working methods and practices

The UN today published a document outlining the practices and working methods for the influential UN Committee of Experts on International Cooperation in Tax Matters.

The publication covers many topics, including the establishment of the Committee of Experts’ meeting agenda; the conduct of business; committee decision-making; the role of observers; the creation, operation, and composition of subcommittees; and the preparation of reports on sessions.

The working methods are designed to be read in conjunction with the Rules of Procedure of the Economic and Social Council, which take precedence.

The 25-person UN Committee of Experts on International Cooperation in Tax Matters is responsible for UN international tax and transfer pricing work including the United Nations Model Double Taxation Convention between Developed and Developing Countries, the Practical Manual on Transfer Pricing for Developing Countries, and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries.

The Committee members are replaced with new members every four years.