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India delivered a voluntary contribution of US $100,000 to promote the participation of developing countries in the work of a key UN committee on tax matters that looks at key issues that could mobilize resources for sustainable development.

India’s contribution is a response to the call of the Addis Ababa Action Agenda, which was adopted at the Third International Conference on Financing for Development in 2015, to further resource mobilization in support of sustainable development and which reiterated a request for countries to make contributions to the UN Tax Trust Fund. This is the second year India has contributed to the fund and is still the only country that has contributed so fair.

The UN Tax Trust Fund aims to support the work of the UN Tax Committee. The UN Tax Committee, a subsidiary body of the UN Economic and Social Council (ESOSOC), tackles key issues that could help developing countries to unleash their potential to achieve sustainable development through technical support on areas such as double taxation treaties, transfer pricing (profit shifting) taxation of the extractive industries and taxation of services.

In Addis Ababa, UN Member States committed to work together to enhance the UN Tax Committee’s resources to strengthen its effectiveness and operational capacity. The Addis Agenda also specifically called on the Member States to support the UN Tax Committee and its subsidiary bodies through the voluntary Trust Fund, supporting the increased participation of developing country experts at subcommittee meetings.