[For the above-mentioned purpose, States should:] Promote and engage in forums for tax cooperation that guarantee participation by developing countries; in particular, commit more resources to the Committee of Experts on International Cooperation in Tax Matters, support its upgrade to intergovernmental status, and support the implementation of its Model Tax Convention and the Code of Conduct on Cooperation in Combating International Tax Evasion and Avoidance;
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights