(8th meeting) 32nd Session of the Committee of Experts on International Cooperation in Tax Matters.

 The 32nd Session of the UN Tax Committee will take place in New York (23-26 March 2026). It helps countries strengthen tax systems and mobilize resources for sustainable development, with special focus on developing countries. The Committee brings together experts from all regions to tackle pressing tax challenges—from taxing digital services to ensuring tax policy supports climate action and the SDGs. It provides immediately usable practical guidance and tools.


The Committee will review and approve the proposed workplans prepared by the subcommittees, setting the path for how it will develop and deliver practical guidance over the coming years.

Provisional agenda:

1. Opening of the session by the Co-Chairs.

2. Adoption of the agenda and organization of work.

3. Discussion of issues related to international cooperation in tax matters:
(a) Issues related to the United Nations Model Tax Convention;
(b) Update of the United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries;
(c) Transfer pricing;
(d) Taxation issues related to the digitalized and globalized economy;
(e) Tax administration and artificial intelligence;
(f) Taxation of the extractive industries;
(g) Indirect taxes;
(h) Dispute avoidance and resolution;
(i) Environmental taxation;
(j) Wealth taxation;
(k) Tax and gender;
(l) Capacity-building;
(m) Other matters for consideration.

4. Provisional agenda of the thirty-third session.

5. Arrangements for adopting the report of the Committee on its thirty-second session.
Location: 405 E 45th St, New York, NY 10017, USA

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