Multistakeholderism

Tax Cooperation Policy Brief 20, October 2021

Making the UN Tax Committee’s Subcommittees More Effective for Developing Countries

By Abdul Muheet Chowdhary, Sebastien Babou Diasso, and Aaditri Solankii

New United Nations (UN) Tax Committee Members have been appointed by the UN Secretary-General and among them 13 out of 25 are from developing countries. The Committee sets international tax standards, vital for financing for development, and works mainly through its Subcommittees. However, an unhealthy trend over time has been the disproportionate involvement of business representatives in the Subcommittees, which can be harmful for promoting the interests of developing countries. This policy brief examines this trend and outlines some of the tools available to developing countries to promote their interests in the Subcommittees.

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