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Pursuant to its resolution , the Economic and Social Council held, on 22 April 2015, a one-day meeting to consider international cooperation in tax matters including, as appropriate, its contribution to mobilizing domestic financial resources for development and the institutional arrangements to promote such cooperation, with the participation of representatives of national tax authorities. The Council had before it a report of the Secretary-General on strengthening the work of the Committee of Experts on International Cooperation in Tax Matters (the Committee).

The morning session featured an update on the work of the Committee, followed by a panel discussion on “The role of international tax cooperation in mobilizing domestic financial resources for development”, with the participation of major international organizations active in the tax area, such as the IMF, World Bank, OECD, Inter-American Centre of Tax Administrations (CIAT) and African Tax Administration Forum (ATAF).

The afternoon session began with a panel discussion on “Tax incentives and tax base protection issues for developing countries”, which highlighted the current views of international organizations on options for developing countries’ efficient and effective use of tax incentives for investment. The panel also featured a developing country perspective on designing, implementing and monitoring tax incentives. The meeting concluded with an interactive discussion on “Taxation of intellectual property rights and other intangibles: Issues for developing countries”, which focused on assessing the current international reform processes on these issues from the point of view of developing countries and aimed to demonstrate practical and feasible solutions on both the national and international level to address them.