About our Work

The establishment of global rules and policies to govern taxation policies is an emerging topical issue. Capital flight, lost tax revenues, tax competition, transfer pricing and the development of various forms of financial instruments are some of the issues of relevance to developing countries. The major international forums which currently consider international tax issues are within the UN, such as the ECOSOC, the Financing for Development process, and the newly established UN Committee of Experts on International Cooperation in Tax Matters (UN Tax Committee). Additionally, some other international organizations undertake substantial research, policy analysis, and policy formulation activities in relation to international taxation issues. These include the Organization for Economic Cooperation and Development (OECD) and the International Tax and Investment Organization (ITIO).

Developing countries do not have an institutional framework for discussing and formulating positions on international taxation issues. Further, developing countries have not been able participate effectively in a coordinated manner in the UN Tax Committee.

This Programme deals with:

1. Examining, understanding and mapping international taxation issues of relevance to developing countries
2. Supporting and strengthening the participation of developing countries and the development of South-South coordinating mechanisms with respect to various international taxation forums
3. Examining and understanding the role and impact of other international organizations such as the OECD and the ITIO in terms of rule-making on international taxation issues.

Publications