The UN Tax Committee concluded its 31st session in Geneva, advancing work on environmental, wealth, health, and gender-related taxation while approving new subcommittee mandates.

Regfollower Desk

The United Nations Committee of Experts on International Cooperation in Tax Matters wrapped up its 31st session in Geneva on 25 October 2025.

During the meeting, the Committee approved new mandates for its subcommittees. It made progress on key areas, including environmental taxation, wealth and health-related taxes, gender-focused tax policies, and updates related to the UN Framework Convention.

Emphasising the critical role of tax policy in advancing the Sustainable Development Goals, the Committee reaffirmed its commitment to leveraging taxation as a tool for global development. It also announced that its next session will take place in New York from 23 -26 March 2027.

Across its seventh and eighth sessions, the Committee reviewed topics outlined in Conference Room Paper 30. This document served as a framework for their discussions, guiding the examination of key issues and facilitating a structured approach to their deliberations.

Conference Room Paper 30 – Other areas – (vii) not covered by conference papers (e.g. environmental taxes, wealth and solidarity taxes, tax and human rights, tax and gender, etc.) 

Summary 

This note is presented for information and discussion on other areas not covered by other more specific conference papers. This note addresses matters such as environmental taxes, wealth and solidarity taxes, tax and human rights, and tax and gender. This information note provides an overview of tax topics addressed by the 2021-2025 Committee membership for which no separate briefing notes have been prepared.

For each topic area, it presents: (1) publications and guidance materials produced during the 2021-2025 period, including their substantive coverage and value for developing countries; (2) specific suggestions from the outgoing Committee membership for the incoming 2025-2029 Committee to consider; and (3) a summary of stakeholder submissions and recommendations received from Member States, international organisations, civil society, business sector representatives, and individual experts.