Experts set to convene on tax matters

The UN Committee of Experts on International Tax Cooperation will come together in Geneva from 21 to 24 October 2025 for what promises to be a significant moment in global tax policy. The gathering marks the inaugural session of the newly appointed 2025-2029 membership of this body charged with helping countries tackle the growing complexities of international tax amid urgent efforts to accelerate progress toward the Sustainable Development Goals.

The 25 experts appointed by the UN Secretary-General bring fresh perspectives to perennial and emerging challenges. Selected from the largest pool of nominations from UN Member States in the Committee’s history, they represent diverse geographical regions and tax systems. Notably, as with the previous membership, women comprise the majority of appointees.

The Committee shapes international tax norms while providing practical guidance, tools, and policy options for developing countries in different contexts. As governments struggle to fund and deliver healthcare, infrastructure and sustainable development programs, effective tax policy and administration become more critical.

The work of the Committee is separate yet complementary to the work of the ad hoc intergovernmental negotiating committee to draft the UN Framework Convention on International Cooperation in Tax Matters and two early protocols, one on cross-border services and one on prevention and resolution of tax disputes.

The UN Tax Committee draws input from governments, businesses, civil society groups and academic institutions. This inclusive, collaborative, and multidisciplinary approach helps ensure that the UN guidance responds to developing country needs and priorities, while grounded in practical realities.

The Geneva session will establish the Committee’s priorities for the next four years, setting the stage for work that could significantly boost support to developing countries’ domestic resource mobilization efforts, the effective use of taxation as a tool for sustainable development, and the strengthening of international tax cooperation.

For more information: 
31st Session of the Committee of Experts on International Cooperation in Tax Matters

UN Photo/Jean Marc Ferré