Paragraph 257 of the Future We Want, Rio+20
A. Finance
General Assembly to consider this report and take appropriate actions.
Supporting Initiatives
Committee of Experts on International Cooperation in Tax Matters
United Nations Department of Economic and Social Affairs (UNDESA)
The Committee of Experts on International Cooperation in Tax Matters as a subsidiary body of the Economic and Social Council is responsible for keeping under review and update, as necessary, the United Nations Model Double Taxation Convention between Developed and Developing Countries and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. It also provides a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities and assesses how new and emerging issues could affect this cooperation.
In support of Rio+20 outcome paragraph
257
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General Assembly to consider this report and take appropriate actions.