A substantive session of the Economic and Social Council of the United Nations is taking place in Geneva from 1 to 26 July 2013. A draft resolution tabled for the meeting the Economic and Social Council notes the work of the Committee of Experts on International Cooperation in Tax Matters and notes the technical meeting on tax treaty administration and cooperation and the expert group meeting on extractive industries taxation held at the end of May 2013.
The draft resolution takes note of the United Nations Practical Manual on Transfer Pricing for Developing Countries and the publication of the English language version. It requests that the Manual continue to be made freely available for download and that it should be published in other official languages of the UN as soon as possible. It also requests that the Manual should be updated on a regular basis.
The draft resolution indicates that the Economic and Social Council intends to hold a special meeting on an annual basis to consider international cooperation in tax matters including institutional arrangements. Representatives of national tax authorities would be invited to attend the special meeting. The draft resolution requests the Secretary-General to continue reporting to the Council on the progress made in strengthening the work of the Committee of Tax Experts and its cooperation with other bodies.
