UN Committee. . .
The United Nations Committee of Experts on International Cooperation in Tax Matters is the custodian of the UN Model Income Tax Convention. A major goal of the committee is to give voice to the developing and emerging countries on international tax matters. The committee meets once a year in Geneva, typically in October.
For a copy of the committee's "birth document" that led to its establishment as a committee, please click here.
The developing countries have traditionally favored much stronger measures to combat tax evasion than the OECD and a more expansive exercise of taxation at source.