Strengthening Global Tax Cooperation: Key Priorities of the UN Committee of Experts on International Cooperation in Tax Matters (2021–2025) In an era marked by economic globalization, digital transformation, and evolving fiscal pressures, tax policy has become central to achieving sustainable development and strengthening national economies—particularly in developing countries. The United Nations Committee of Experts on International Cooperation in Tax Matters (hereafter referred to as "the Committee") plays a critical role in shaping inclusive, fair, and effective international tax standards. As it convenes for its 31st Session, the Committee is intensifying its efforts to support countries—especially developing economies—in strengthening tax policy and administration, mobilizing domestic resources, and building tax systems that are fit for purpose in a rapidly changing world. Mandate and Composition of the Committee The Committee comprises 25 distinguished tax experts, nominated by their respective governments and appointed by the UN Secretary-General. These members serve in their personal capacities, reflecting a wide range of legal traditions, administrative practices, and economic conditions. Their diversity ensures that the Committee's recommendations and guidance are globally relevant and regionally responsive. The Committee’s overarching mission is to: Enhance international cooperation in tax matters, Promote equitable and efficient tax systems, Provide practical guidance on tax administration, and Address the particular challenges faced by developing countries. Strategic Focus Areas: 2021–2025 The Committee’s agenda for 2021–2025 is structured around three core pillars: Policy and Standards, Emerging Issues, and Practical Implementation. 1. Policy and Standards This area addresses the development and refinement of international tax norms and standards, with a focus on inclusivity and practical application. Key workstreams include: Revision of the UN Model Double Taxation Convention between Developed and Developing Countries, ensuring it reflects evolving economic realities and protects developing country taxing rights; Transfer Pricing Guidance tailored to resource-constrained administrations and reflecting the unique circumstances of developing countries; Environmental Taxation frameworks to promote sustainable development and climate resilience; Taxation of the Extractive Industries, providing tools for fair revenue sharing from natural resources. 2. Emerging Issues With the global tax environment undergoing rapid evolution, the Committee is proactively engaging with emerging and frontier issues, such as: Taxation of Cryptocurrencies and Digital Assets, to address regulatory gaps and revenue risks; Wealth and Solidarity Taxes, as tools to reduce inequality and boost domestic revenue; Tax Challenges of the Digitalized and Globalized Economy, including interactions with the OECD’s Pillar One and Pillar Two initiatives; Intersections of Tax, Trade, and Investment, exploring how fiscal tools can influence and align with broader development objectives. 3. Practical Implementation Support Recognizing that many countries, especially in the Global South, face implementation challenges, the Committee emphasizes the development of hands-on tools and capacity-building support in areas such as: Tax Treaty Negotiation and Interpretation, with model provisions and negotiation manuals; Avoidance and Resolution of Tax Disputes, including accessible dispute prevention and resolution mechanisms; Guidance on Indirect Taxation, with a special focus on VAT and cross-border services; Health Taxation Frameworks, supporting the use of excise taxes for public health objectives (e.g., tobacco, alcohol, and sugar-sweetened beverages); Digitalization of Tax Administration, offering strategic guidance and toolkits to help countries modernize their revenue collection systems. Championing Developing Country Interests A defining characteristic of the Committee's work is its priority attention to the needs of developing countries, which often face: Weak tax administrative capacity, Narrow tax bases, Large informal sectors, and Increased exposure to tax avoidance and illicit financial flows. To address these issues, the Committee ensures that all guidance is: Practical and implementable; Adaptable to various administrative capacities; Informed by real-world challenges in developing economies. This approach aligns with the broader 2030 Agenda for Sustainable Development, particularly Goal 17.1, which calls for strengthening domestic resource mobilization, including through international support. Looking Ahead: Reinforcing the UN’s Role in Global Tax Governance As the global community increasingly calls for a more equitable international tax architecture, the UN Committee’s work takes on renewed significance. Unlike other forums, the UN provides a truly inclusive platform where all countries—regardless of economic power—have a voice. Through its technical outputs, multistakeholder engagements, and norm-setting work, the Committee contributes to: Curtailing illicit financial flows, Preventing harmful tax competition, Securing a fair share of taxes for source countries, and Promoting tax justice across borders. Conclusion The 31st Session of the Committee of Experts on International Cooperation in Tax Matters reaffirms the UN’s commitment to building inclusive, transparent, and development-oriented tax systems. By addressing both traditional and emerging challenges with practical, country-tailored solutions, the Committee is equipping governments to improve domestic resource mobilization and ensure that tax systems support equity, growth, and sustainability. In a world of rising fiscal needs and global interconnectedness, the Committee’s role is not just technical—it is transformative. Olatunji Abdulrazaq CNA, ACTI, ACIArb(UK) Founder/CEO, Taxmobile.Online