CYIL vol. 14 (2023)

CYIL 14 (2023) THE ROLE OF INTERNATIONAL ORGANIZATIONS IN ESTABLISHING THE GLOBAL… exchange and learning, setting performance indicators, norms, but also in constructing narratives. 27 Currently, there is no single international organization focused on taxation that has the necessary legitimacy. Yet, several international bodies do stand out due to its influence, expertise, or broad membership base. Among those are the UN Committee of Experts in International Cooperation in Tax Matters (UN Committee of Experts), the Group of 20 (G20), the Platform for Collaboration on Tax, the OECD, and the BEPS Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework). 2.1 The UN Committee of Experts The UN Committee of Experts is a subsidiary body of the UN Economic and Social Council. Since the great majority of UN Member States are neither members of OECD nor of the G20, it has a key role to play in working with other relevant forums. 28 The official mandate 29 gives it power to, for example, overview the UN Model Double Taxation Convention and Manual for the Negotiation of Bilateral Tax Treaties, provide a framework for dialogue, make recommendations for capacity-building and technical assistance, and give special attention to developing countries and countries with economies in transition. The Committee comprises twenty-five members nominated by governments and acting in their expert capacity. The members are appointed by the Secretary-General after notification is given to the Economic and Social Council (ECOSOC), for a term of four years. Members are drawn from the fields of tax policy and tax administration. They are selected to reflect an adequate equitable geographical distribution, representing different tax systems. 30 2.2 Platform for Collaboration on Tax The Platform for Collaboration on Tax is a joint initiative of the International Monetary Fund (IMF) OECD, UN, and the World Bank Group to strengthen collaboration on domestic resource mobilization. It launched in April 2016 to foster collective action for stronger tax systems in developing and emerging countries. 31 One of the key initiatives is coordinating support for country-led tax reform. The Secretariat maintains the Online Integrated Platform highlighting relevant regional and country projects and the website hosts knowledge products and publications for use by policymakers and administrators. It is supported by the governments of France, Japan, the Netherlands, Norway, Switzerland, and the United Kingdom. 32 27 Ibid. p. 67. 28 UN. Strengthening UN Role in International Tax Cooperation available at UN. Strengthening UN Role in International Tax Cooperation available at https://www.un.org/development/desa/financing/what-we-do/ ECOSOC/tax-committee/thematic-areas/strengthening-UN-role-international-tax-cooperation, accessed on 25.5.2023. 29 UN. ECOSOC Resolution 2004/69 available at https://www.un.org/en/ecosoc/docs/2004/resolution%20 2004-69.pdf accessed on 25.5.2023. 30 UN. About the Committee of Experts on International Cooperation in Tax Matters. Available at UN. Strengthening UN Role in International Tax Cooperation available at UN. Strengthening UN Role in International Tax Cooperation available at https://www.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/ about, accessed on 25.5.2023. 31 More information available at https://www.tax-platform.org. 32 Who We Are | Platform for Collaboration on Tax. Available on https://www.tax-platform.org/who-we-are accessed on 25.5.2023.

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