ECOSOC Resolution 2008/16
Committee of Experts on International Cooperation in
Tax Matters
The Economic and Social Council,
Recalling its resolution 2004/69 of 11 November 2004, in which
the Council decided that the Ad Hoc Group of Experts on
International Cooperation in Tax Matters would be renamed the
Committee of Experts on International Cooperation in Tax Matters,
Recognizing the call made in the Monterrey Consensus of the
International Conference on Financing for Development 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,1
Recalling
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 Development2
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
subregional
and
regional
organizations,
1.
Takes note of the report of the Committee of Experts on
International Cooperation in Tax Matters on its third session3 and the
significant progress of the Committee’s work;
2. Also takes note of the report of the Secretary-General on
the financing of the Committee of Experts on International
Cooperation in Tax Matters,4 taking into account the issues raised by
the Committee at its second and third sessions;
3. Recognizes that the Committee agreed to create, as
necessary, ad hoc subcommittees composed of experts and observers
who would work according to the Committee’s rules of procedure to
prepare and determine the supporting documentation for the agenda
items, includ