United Nations Department of Economic and Social Affairs

The United Nations Department of Economic and Social Affairs (UN DESA) endorses the objectives of the Addis Tax Initiative (ATI) and has joined the ATI as a supporting organisation.

UN DESA is a key supporter of public administration and institutions with a clear focus on sustainable finance, highlighting the need for international tax development cooperation through its High-level Dialogue on Financing for Development. This forum brings together business, government, and other leaders to secure the resources and partnerships necessary to finance the 2030 Agenda. The UN has been strengthening its role in international tax cooperation, with support for the mobilisation of domestic public resources featuring as a key strategy. UN DESA recognises the Addis Tax Initiative as a means to implement the Addis Ababa Action Agenda by strengthening capacity building in domestic revenue mobilization (DRM) and taxation in partner countries.

UN DESA’s Committee of Experts on International Cooperation in Tax Matters, as a subsidiary body of the Economic and Social Council, reviews and updates the United Nations Model Double Taxation Convention between Developed and Developing Countries and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. It also provides a framework for dialogue with a view to enhancing and promoting international tax cooperation among national tax authorities and assesses how new and emerging issues could affect this cooperation. The Committee is also responsible for making recommendations on capacity-building and the provision of technical assistance to developing countries and countries with economies in transition. In 2021, the Committee published comprehensive Guidelines on the Tax Treatment of Government-to-Government Aid Projects.

UN DESA engages a wider audience on tax corporation through its regular formal research reports, papers and briefings.