The UN provides a forum for the 193 member States to express their views on issues such as peace and security, climate change, sustainable development, human rights, disarmament, terrorism, humanitarian and health emergencies, gender equality, governance, food production, and more. By enabling dialogue between its members, and by hosting negotiations, the Organization has become a mechanism for governments to find areas of agreement and solve problems together.
Within the United Nations, the intergovernmental deliberations on international tax cooperation are undertaken by the Economic and Social Council (ECOSOC). The Council holds, on an annual basis, a special meeting to consider international cooperation in tax matters. These meetings facilitate an inclusive and broad-based dialogue on international tax cooperation with the participation of all relevant stakeholders, including representatives of national tax authorities of developing countries. They bring to the forefront the key issues of concern to developing countries, in the context of financing for sustainable development. In addition, the Financing for Development Office (FfDO) frequently organizes expert group meetings on current topics of particular importance to developing countries in this area.
A subbody consisting of 25 experts on International Cooperation in Tax Matters is mandated is to keep under review and update as necessary the UN Model Double Taxation Convention between Developed and Developing Countries and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. The Committe is also responsible for updating the United Nations Practical Manual on Transfer Pricing for Developing Countries. This is done in due consideration of the OECD Transfer Pricing Guidelines, but also in such a way that the Manual reflects the special situation faced by less developed economies.