ECOSOC special meeting on international cooperation in tax matters
Pursuant to its resolutions and , ECOSOC held, on 18 May 2018, 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, with the participation of the representatives of national tax authorities.
The meeting was held immediately following the 16th session of the Committee of Experts on International Cooperation in Tax Matters (Committee). It aimed to facilitate a dialogue between the Committee and the Council and provide input to the intergovernmental consideration of tax matters at the United Nations, as mandated in the Addis Ababa Action Agenda. The special meeting served as an important opportunity to address emerging tax policy and administration issues related to the digitalization of the economy. The meeting also discussed, with relevant stakeholders, broader thematic issues in international tax cooperation.
Organizational matters
- Tentative programme
- Concept note
- Biographies of panelists
- Letter to Member States from the President of ECOSOC
- Briefing note (French, Spanish)
- – 5 October 2016
- – 6 November 2017
- – 27 July 2017
Notes and presentations
NOTES
Informal summary of the discussion on “Tax treatment of ODA projects” during the sixteenth
session of the UN Committee of Experts on International Cooperation in Tax Matters
Note on the discussion of the “Tax consequences of the digitalized economy — issues of relevance for developing countries” during the sixteenth session of the UN Committee of Experts on International Cooperation in Tax Matters (14-17 May 2018
PRESENTATIONS
Opening remarks
- H.E. Mahmadamin Mahmadaminov (Tajikistan), Vice-President of the Economic and Social Council
- Mr. Elliott Harris, Assistant Secretary-General for Economic Development and Chief Economist
Keynote address
- Mr. Babatunde Fowler, Executive Chairman, Federal Inland Revenue Services, Nigeria
Update on the Work of the Committee of Experts on International Cooperation in Tax Matters
- Mr. Eric Nii Yarboi Mensah, Co-Chairperson, Committee of Experts on International Cooperation in Tax Matters; and Assistant Commissioner, Revenue Authority, Ghana
- Ms. Carmel Peters, Co-Chairperson, Committee of Experts on International Cooperation in Tax Matters; and Policy Manager, Inland Revenue, New Zealand
Taxation and the Digitalization of the Economy
- Mr. Aart Roelofsen, Co-Coordinator of the Subcommittee on Tax Issues Related to the Digitalization of the Economy; and Deputy Head, International Tax Unit, Ministry of Finance, Netherlands
- Mr. Brian Jenn, Deputy International Tax Counsel, Department of the Treasury, United States of America
- Ms. Grace Perez-Navarro, Deputy Director, Center for Tax Policy and Administration, Organisation for Economic Co-operation and Development
- Mr. Rajat Bansal, Joint Secretary, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, India
- Ms. Aneesa Baig, Director: Indirect Tax, Legal Tax Design, National Treasury of South Africa
Taxation of ODA-funded Projects
- Mr. Abdoulfatah Moussa Arreh, Head, Tax Policy Unit, Ministry of Economy and Finance, Djibouti
- Ms. Titia Stolte-Detring, Deputy Head of Division, International Tax Section, Federal Ministry of Finance, Germany
- Ms. Elfrieda Stewart Tamba, Commissioner General, Liberia Revenue Authority
- Mr. Christophe Waerzeggers, Senior Counsel, International Monetary Fund
Strengthening Tax Capacity in Developing Countries: Inter-agency Platform for Collaboration on Tax
- Ms. Alma Kanani, Practice Manager, Domestic Revenue Mobilization, Equitable Growth, Finance and Institutions, World Bank Group
- Mr. Navid Hanif, Director, Financing for Sustainable Development Office, Department of Economic and Social Affairs, United Nations
- Ms. Grace Perez-Navarro, Deputy Director, Center for Tax Policy and Administration, Organisation for Economic Co-operation and Development
- Mr. Christophe Waerzeggers, Senior Counsel, International Monetary Fund
General Discussion
Closing remarks
- H.E. Mahmadamin Mahmadaminov (Tajikistan), Vice-President of the Economic and Social Council