The United Nations Committee of Experts on International Cooperation in Tax Matters established a Subcommittee and developed detailed guidance on its Practices and Working Methods, adopted by the Committee at its 21st Session in October 2020. In bringing greater clarity and transparency, the guidance has contributed to streamlining the Committee’s work to deliver on its mandate.
These Practices and Working Methods are intended to facilitate the work of the Committee in meeting its mandate. The Working Methods are designed to be read in conjunction with the Rules of Procedure of the Economic and Social Council (ECOSOC) as amended from time to time.
Practices and Working Methods for Committee of Experts on International Cooperation in Tax Matters (2021)