The seventeenth session of the UN Committee of Experts on International Cooperation in Tax Matters took place in Geneva from 16 to 19 October 2018.

Discussions at the seventeenth session considered issues for the next updates of UN publications on international tax issues. These publications include the UN Model Double Taxation Convention between Developed and Developing Countries; the UN Practical Manual on Transfer Pricing; the Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries; and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. These UN publications aim to give guidance on important aspects of international taxation relevant to developing countries.

The experts also discussed the treatment of collective investment vehicles, environmental taxation and issues around dispute avoidance and resolution.

With specific reference to developing countries the UN committee discussed capacity building for tax administrations as well as the taxation of development projects. The committee also considered the tax consequences of the digital economy and the relevance and consequences for developing countries. The general issues of international tax evasion and tax avoidance schemes were also covered in the discussions.

The UN Committee of Experts has the goal of strengthening international cooperation in tax matters; and building capacity for more effective tax systems and tax administrations. The Committee is aware of the key role of taxation in the implementation of the 2030 Agenda for Sustainable Development and aims to make an important contribution to the aims of the agenda including domestic resource mobilisation.