Distinguished members of the Committee,
Observers,
Dear Colleagues,
It is an honour to join you at this important session.
To the new members of the Committee, I offer a warm welcome. As you chart your course for the next four years, your work will be central to our collective sustainable development efforts, particularly as we implement the Sevilla Commitment.
International tax cooperation stands at the intersection of multiple global priorities. Domestic resource mobilization ¡ªa cornerstone of the Sevilla outcome ¡ªis critical for financing sustainable development.
The momentum for the upcoming Second World Summit for Social Development further underscores the strategic importance of your work on taxation and the SDGs. The Summit will focus on inequality and rebuilding social contracts ¡ªareas where progressive tax systems are fundamental. Your guidance will empower countries to build effective tax systems that do more than raise revenue; they also reduce inequalities and fund social protection and public services, essential for achieving the SDGs.
The influence of the UN Tax Committee is tangible and far-reaching. Your guidance helps shape tax treaty negotiations worldwide. The UN Model Tax Convention serves as an important reference point for developing countries to assert their taxing rights. The UN Transfer Pricing Manual is an important tool for finance ministries to help protect their tax bases and reduce illicit financial flows. And your work on cross-border services has served as a basis for negotiations on the UN Framework Convention on International Tax Cooperation.
Other recent outputs of this Committee are also significant: from guidance on extractives and environmental taxation that provides revenue to help address climate change; to a toolkit on cryptocurrency taxation as digital assets reshape economies; and a handbook on health taxes that serve both revenue and public health goals. Each output is a direct response to the challenges developing countries face today.
This vital work takes place in a challenging operational environment. The United Nations faces severe liquidity constraints while working toward comprehensive UN80 reforms. We must, therefore, be increasingly strategic in deploying our limited resources.
This makes partnership more critical than ever. I must specifically acknowledge Denmark for its flexibility and swift action in ensuring all Committee members could be here, as well as our other essential donors ¡ªNorway, India, the European Commission, and Singapore.
Looking ahead, as regular budget resources become even more constrained, this collaborative support will be our lifeline. We welcome additional contributions to ensure this vital work continues at full strength.
This Committee¡¯s unique effectiveness comes from how you work. Your collegial culture ¡ªwhere experts from different regions and contexts collaborate on complex problems ¡ªis a powerful asset.
Your multi-stakeholder approach, bringing together administrators, policymakers, academics, business, and civil society, ensures that your guidance reflects real-world complexity, while also pushing for simple, administrable solutions.
To the new members: you are joining at a crucial moment. The work programme you establish will shape international tax cooperation through 2029.
As you set priorities, I urge you to focus on high-impact guidance that responds to the most pressing needs and priorities of developing countries as they strive to meet their sustainable development objectives.
Your leadership in international tax cooperation is more vital than ever.
Thank you for your service and commitment.