28 February 2011

Strengthening of institutional arrangements to promote international cooperation in tax matters

Pursuant to ECOSOC resolution 2010/33, the present report examines a range of issues related to the strengthening of institutional arrangements to promote international cooperation in tax matters. Against the backdrop of universal consensus on the key role of international tax cooperation for the mobilization of financial resources for development, the report reviews the existing institutional arrangements, including the Committee of Experts on International Cooperation in Tax Matters, and the work done on tax matters in other international forums. It also summarizes the views provided by Member States and presents options, for consideration by the Council, on the strengthening of institutional arrangements within the United Nations to enhance international tax cooperation.

No comments: