ECOSOC Resolution 2004/69
Committee of Experts on International Cooperation in
Tax Matters
The Economic and Social Council,
Recalling General Assembly resolution 58/230 of 23 December
2003, in which the Assembly requested the Economic and Social
Council, in its examination of the report of the Ad Hoc Group of
Experts on International Cooperation in Tax Matters at its next
substantive session to give consideration to the institutional framework
for international cooperation in tax matters,
Reaffirming its resolutions 1273 (XLIII) of 4 August 1967,
1980/13 of 28 April 1980 and 1982/45 of 27 July 1982,
Taking note of the report of the Secretary-General on the eleventh
meeting of the Ad Hoc Group of Experts on International Cooperation
in Tax Matters,1
Recognizing the call made in the Monterrey Consensus of the
International Conference on Financing for Development,2 for the
strengthening of international tax cooperation through enhanced
dialogue among national tax authorities and greater coordination of the
work of the concerned multilateral bodies and relevant regional
organizations, giving special attention to the needs of developing
countries and countries with economies in transition,3
Taking note of the report of the Secretary-General on the
implementation of and follow-up to commitments and agreements made
at the International Conference on Financing for Development4 and the
recommendations contained therein,
Recognizing the need for an inclusive, participatory and broad-
based dialogue on international cooperation in tax matters,
Noting the activities developing within the concerned multilateral
bodies and relevant regional organizations, including the international
tax dialogue,
Decides that:
(a) The Ad Hoc Group of Experts on International Cooperation
in Tax Matters shall be renamed the Committee of Experts on
International Cooperation in Tax Matters;
(b) The Committee shall comprise
twenty-five members
nominated by Governments and acting in