48th plenary meeting

27 July 1982

International co-operation in tax matters

The Economic and Social Council,

Recalling its resolution 1980/13 of 28 April 1980,

Recognizing the importance of international co-operation on a broad basis with the object of combating international tax avoidance and evasion, and of reducing as far as possible incompatibilities of tax systems in order to promote international trade, investment and transfer of technology,

Having examined the report of the Ad Hoc Group of Experts on International Co-operation in Tax Matters on the work of its first meeting, as well as the recommendations of the Secretary-General relating thereto,

1. Recommends that the Ad Hoc Group of Experts on International Co-operation in Tax Matters should continue its work on improving international co-operation to combat tax avoidance and evasion, and seek to develop guidelines to meet that objective;

2. Urges the Group to continue its work by appropriate proposals in the field of taxation, including its examination of the United Nations Model Double Taxation Convention between Developed and Developing Countries and consideration of the experiences of countries in bilateral applications of that Model Convention;

3. Requests the Group to study possibilities of enhancing the efficiency of tax administrations and of reducing potential conflicts among the tax laws of member countries;

4. Recognizes the importance of adequate preparation for its work by the Group, and decides to consider, at its second regular session of 1983, measures enabling the Group to carry out its future work in the most effective manner.