Note to Mr. Mark Malloch Brown

Subject: Committee of Experts on International Cooperation in Tax Matters

I refer to my 9 June memorandum in reference to the above-mentioned subject (attached). ~~" " r"~"~

We have been informed that the expertngminated by India, Ms. Shoba Majurndar Jaas_withdrawn her_candidacy. To. fill_the vacancy created we wbuldlTkelo appoint Mr. Erwin Silitonga, nominated by Indonesia. The revised selection wilTnot" affect the balance; Between "developed and developing countries, nor the overall geographical distribution.

We would be grateful for clearance of the revised selection and of the Note to f J ECOSOC, so that we may present it to the Council as soon as possible. } {

Jose Antonio Ocampo 8 July 2005 UNITED NATIONS NATIONS UNIES OFFICE OF THE UNDER-SECRETARY-GENERAL URGENT DEPARTMENT OF ECONOMIC AND SOCIAL AFFAIRS Room DC2-2320 United Nations, New York, New York 10017 Telephone: (212)963-5958 Fax: (212)963-1010

INTEROFFICE MEMORANDUM

TO: Mr. Mark Malloch Brown, Chef de Cabbet 9 June 2005 EOSG DESA-05/139

FROM: Jose Antonio Ocampo, Under-SecretaryGeneral for Economic and Social Affairs

SUBJECT: Committee of Experts on International Cooperation in Tax Matters

The Economic and Social Council, in its resolution 2004/69 of 11 November 2004 entitled "Committee of Experts on International Cooperation in Tax Matters" (attached), decided to convert the Ad Hoc Group of Experts on International Cooperation in Tax Matters into a new, hopefully more effective, "Committee of Experts on International Cooperation in Tax Matters".

Under the terms of the aforementioned resolution, the Committee shall comprise twenty- five members, acting in their personal capacity and drawn from the fields of tax policy and tax administration, to be selected from among nominees presented by Member States. The composition of the Group should have an adequate equitable geographical distribution and reflect different tax systems. The members shall be appointed by the Secretary-General for a term of four years, after notification to the Economic and Social Council.

By a letter dated 30 November 2004,1 requested Member States to nominate qualified candidates for the membership in the Committee. On the basis of the 54 nominations received from Member States, we are proposing to select as members to the Committee the experts indicated in the attached draft Note to ECOSOC. The proposed selection reflects: (a) personal expertise and competence in this area; (b) different stages of development (15 developing countries and 10 developed countries); (c) affiliation/non-affiliation with OECD (14 non-OECD countries and 11 OECD ones); (d) proper gender balance (20 men and 5 women). Considering that only eight of the nominees were women, we tried to maximize the gender balance, which in any case will improve substantially, given that the previous Committee had only one woman.

Of the 15 developing country experts, 5 are from Africa, 5 from Asia and 5 from Latin America and the Caribbean. The 10 industrialized countries experts come from the European Union (5), Norway, Switzerland, the U.S., Japan and Russia, reflecting, in our view, an adequate geographical distribution, particularly on the special subject matter covered by this Committee.

Please let us have the approval and clearance of the proposed selection and of the Note to ECOSOC as soon as possible so that we may present it to the Council before its 29 June meeting.

Also attached for your review is a draft letter of appointment that would be sent to the experts selected by the Secretary-General. If preferred, I could send those letters on his behalf. June 2005

Dear Mr./Ms. „;,

On the basis of,our evaluation of the nominations received from Member States, I am pleased to offer you an appointment as a member of the Committee of Experts on International Cooperation in Tax Matters, in accordance with the terms specified in Resolution 2004/69 adopted by the United Nations Economic and Social Council on 11 November 2004 establishing the new committee.; Your term of office shall be four years, beginning 1 July 2005 and ending 30 June 2009. Please let me know of your acceptance of this appointment as soon as possible.

The first meeting of the Committee is scheduled to take place from 5 to 9 December 2005 at UN offices in Geneva. I would therefore be grateful if you could also review the proposed agenda (attached), which is based on the one adopted at the last meeting of the previous expert body held in December 2003, and let us know your suggestions for any changes, additions or deletions. Your comments should be forwarded directly to the UN Department of Economic and Social Affairs, to the attention of the Financing for Development Office ([email protected]) who will have responsibility for the substantive support and servicing of the Committee of Experts.

With warm congratulations for your selection and best wishes for your important work,

Yours sincerely,

Kofi Annan S ecretary-General Developing country experts (15)

Africa Morocco South Africa Tanzania Tunisia Zambia

Asia China Indonesia Republic of Korea* Philippines Qatar

Latin America and Caribbean Bahamas Barbados Brazil Mexico* Peru

Developed country experts (10)

European Union France* Ireland* Italy* Spain* United Kingdom*

Other European Norway* Switzerland*

Others Japan* Russia United States*

* Denotes OECD Member United Nations E/2005/9/xx

Economic and Social Council Distr.: General 1 10 July 2005 Original: English

Resumed organizational session for 2005 July 2005 Agenda item Elections, nominations, confirmations and appointments

Appointment of the members of the Committee of Experts on International Cooperation in Tax Matters

Note by the Secretary-General

1. The Economic and Social Council, in its resolution 2004/69 of 11 November 2004 entitled "Committee of Experts on International Cooperation in Tax Matters", decided to convert the Ad Hoc Group of Experts on International Cooperation in Tax Matters into a Committee of Experts on International Cooperation in Tax Matters.

2. Under the terms of the aforementioned resolution, the Committee is to comprise twenty-five members nominated by Governments and acting in their personal capacity, to be drawn from the fields of tax policy and tax administration and who are to be selected to reflect an adequate equitable geographical distribution, representing different tax systems. The members are to be appointed by the Secretary-General, after notification to the Economic and Social Council. The term of office shall be four years.

3. By a letter dated 30 November 2004, Mr. Jose Antonio Ocampo, Under-Secretary-General for Economic and Social Affairs, requested member states to nominate qualified candidates for the membership in the Committee by 1 March 2005. That deadline was later extended to 31 March 2005. A total of fifty-four nominations were received.

4. On the basis of the nominations presented by Member States, the Secretary-General has decided to appoint the following persons to the Committee of Experts on International Cooperation in Tax Matters, for a four-year term commencing 1 July 2005. Annex I Nominees for appointment to the Committee of Experts on International Cooperation in Tax Matters

Mr. Moftah Jassim Al-Moftah, Qatar

Mr. Bernell L. Arrindell, Barbados

Mr. Noureddine Bensouda, Morocco

Ms. Rowena G. Bethel, the Bahamas

Ms. Patricia A. Brown, United States

Mr. Jose Antonio Bustos Buiza, Spain

Ms. Nahil L. Hirsh Carrillo, Peru

Mr. Danies Kawama Chisenda, Zambia

Mr. Paolo Ciocca, Italy

Mr. Andrew Dawson, United Kingdom

Mr. Talmon de Paula Freitas, Brazil

Mr. Harry Msamire Kitillya, Tanzania

Mr. Frank Mullen, Ireland

Mr. Kyung Geun Lee, Republic of Korea

Ms. Habiba Louati, Tunisia

Mr. Ronald Peter van der Merwe, South Africa

Mr. Dmitry Vladimirovich Nikolaev, Russia

Mr. Pascal Saint-Amans, France

Mr. Serafin U. Salvador Jr., Philippines

Mr. Erwin Silitonga, Indonesia

Mr. Stig B. Sollund, Norway

Mr. Yoshiki Takeuchi, Japan Mr. Robert Waldburger, Switzerland

Mr. Armando Lara Yaffar, Mexico

Mr. Zhiyong Zhang, China Annex II Biographical information on the nominees for appointment to the the Committee of Experts on International Cooperation in Tax Matters

Mr. Moftah Jassim Al-Moftah (Qatar) Director, Income Tax Department, Ministry of Finance. Previous positions include: Head of the Committee reviewing tax law; Assistant to the Director, Income Tax Department; and Head of Income tax section, Financial Affairs Department. Has also served as member and head of Economic and Taxation Agreement Committee, Member and head of Tax Exemption Committee, Member of Tax Appeal Committee. Received Bachelor of Science in Economics and Management, Oakland University, Michigan. Mr. Bernell L. Arrindell (Barbados) International Tax Partner, Ernst & Young. Previous positions include: Consultant to the Government of Barbados; and Higher Executive Officer, United Kingdom Inland Revenue (International Division). Has also served in a number of government and private sector Committees including CARICOM Working Group on Fiscal Policy and the Barbados Direct Tax Review Committee. Received degree from London Guidhall University, England. Mr. Noureddine Bensouda (Morocco) Director General of Taxation, Ministry of Finance and Privatization. Previous positions include: Assistant Director of Taxation, Ministry of Finance; and Chief of Cabinet, Prime Minister's Office. Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters. Received Doctorat en Droit Public, Universite de Paris I, Pantheon Sorbonne and Diplome d'Etudes Superieures en Droit Public, Faculte des sciences juridiques economique et sociales de Rabat. Ms. Rowena G. Bethel (the Bahamas) Legal Advisor, Ministry of Finance. Previous positions include Counsel and Attorney-at-Law; and Chief Legal Adviser and Corporate Counsel to a Public Corporation. Has served in the field of public sector reform, restructuring and regulation of the financial services sector, development and implementation of national anti-money laundering controls. Received Bachelor of Laws Degree from University of Leicester, England. Ms. Patricia A. Brown (United States) Deputy International Tax Counsel, Office of International Tax Counsel, Department of the Treasury. Previous positions include: Associate, International Tax Counsel, Office of International Tax Counsel; Attorney-Advisor, Office of International Tax Counsel; and Associate, Cleary, Gottlieb, Steen & Hamilton. Has taught federal income taxation at University of Miami School of Law as Visiting Professor. Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters and the Working Party of the OECD Committee on Fiscal Affairs. Received J.D. from University of California, Berkeley and B.S.F.S. from Georgetown University, Walsh School of Foreign Service. Mr. Jose Antonio Bustos Buiza (Spain) Director, Division of International Fiscal Affairs, Department of Taxation, Ministry of Finance. Previous positions include: Deputy Director, Division of International Fiscal Relations and Taxation for non-residents, Department of Taxation, Ministry of Finance. Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters and the Working Party of the OECD Committee on Fiscal Affairs. Received Master del Institute de Empresa de Madrid (Programa Global de Gestion de Directives) and Licenciado en Derecho from Universidad Complutense de Madrid. Has published books and articles in international taxation, transfer pricing and the tax code. Ms. Nahil L. Hirsh Carrillo (Peru) Inspector General, National Tax Administration. Previous positions include Inspector General, Joint National Custom; and Inspector, National Tax Compliance; Fiduciary Manager, Development Finance Corporation (COPFIDE); Advisor, Office of Vice Minister of Economy. Received Post-Grado in Politica Fiscal from Fundacion Getulio Vargas and Titulo Professional de Economista from Universidad Particular Ricardo Palma. Mr. Danies Kawama Chisenda (Zambia) Chief Budget Analyst and Head of Tax Policy/Revenue Unit, Ministry of Finance and National Planning. Previous positions include: Principal Economist (Tax Policy), Ministry of Finance and National Planning; and Senior Revenue Analyst, Ministry of Finance and National Planning. Received MSc Development Economics and BSc Economics. Mr. Paolo Ciocca (Italy) Head, Tax Policy Department, Ministry of Economy and Finances. Previous positions include: Director, International Tax Relations, Tax Policy Department; Director, Tax Department, Italian Banking Association; and Economic Advisor to the Minister of Finance for international tax policy and financial tax issues. Received PhD in Business Law and degree in Business Administration from LUISS. Mr. Andrew Dawson (United Kingdom) Head of Tax Treaty Negotiations, Inland Revenue. Previous positions include: First Secretary, British Embassy in the United States; Head of Direct Tax Branch, Tax Policy Team, HM Treasury; and Policy Advisor, Inland Revenue. Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters. Received Post Graduate Certification in Education and B.A. (Econ), University of Manchester. Mr. Talmon de Paula Freitas (Brazil) Fiscal Inspector in charge of the negotiation of agreements to avoid double taxation, Ministry of Finance/Secretariat of Federal Income Tax. Previous positions include: Advisor responsible for the negotiation of trade agreements, Ministry of Finance/Secretariat of Federal Income Tax; and Advisor, Companhia Vale do Rio Doce. Received Post-Graduation in International Relations from Fletcher School of Law and Diplomacy, Public Administration (B.A.) from Fundacion Getulio Vargas and Law (B.A.) from Universidade Federal do Rio de Janeiro. Mr. Harry Msamire Kitillya (Tanzania) Commissioner General, Tanzanian Revenue Authority. Previous positions include: Deputy Commissioner General, Commissioner for Income Tax, Tanzanian Revenue Authority; Director of Development and Finance, National Chemical Industries; and Head of the Department of Accountancy and Lecturer, Faculty of Commerce and Management at University of Dar es Salaam. Has published papers on accounting and taxation issues. Received Master of Accountancy from Bowling Green State University, United States and Bachelor of Arts (Accounting) from University of Dar es Salaam. Mr. Frank Mullen (Ireland) Assistant Secretary, Head of the Direct Taxes, Interpretation and International Division, Office of the Revenue Commissioners. Previous positions include: Senior Inspector and Higher Grade Inspector, Legislation and Policy Division. Has been the Head of Irish delegation and Deputy Chairman of the Fiscal Affairs Committee, OECD. Received a M.Sc (Public sector management) from Trinity College Dublin. Mr. Kyung Geun Lee (Republic of Korea) Director, International Tax Division, Korean Ministry of Finance & Economy. Previous positions include: Director, Income Tax Division; Director, Korean National Tax Tribunal; Vice Director, Individual Income Tax Division; and Principal Administrator of Financial Transaction Unit, Tax Treaty, Transfer Pricing & Financial Transaction Division, Center for Tax Policy and Administration, OECD. Received Docteur Sciences economique from Fondation Nationale des Sciences Politique (France), Master of Business Administration from Hass School of Business, University of California at Berkeley and B.A. in Business Administration from Seoul National University. Ms. Habiba Louati (Tunisia) Director, Department of Tax Legislation, Ministry of Finance. Previous positions include: Deputy Director, Department of Tax Legislation; and Head, Division of Direct Tax, Ministry of Finance. Received Diplome d'inspecteur des service financiers from L'Ecole Nationale d'Administration. Extensive experience in negotiation of bilateral tax treaties. Mr. Ronald Peter van der Merwe (South Africa) Manager, International Treaties Division, South African Revenue Service. Previous positions include: Law Interpretation Division and Audit of all areas of income tax. Was also Co-Chair of the OECD Technical Advisory Group on the Taxation of Business Profits; Chair of the Working Group of the Committee dealing with International Tax Treaties and Direct Taxes of the Southern African Development Community (SADC); and Observer at the meeting of the United Nations Ad-hoc Group of Experts on International Cooperation in Tax Matters . Received a National Diploma in State Accounts and Finance. Mr. Dmitry Vladimirovich Nikolaev (Russian Federation) Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance. Previous positions include: Head, Division of International Tax Relations, Department of Tax Policy; Senior Expert, External Relations Department of the Chamber of Commerce and Industry of the Russian Federation; and Third Secretary, Embassy of the Russian Federation in the United States. Received Diplomas in Economics and English language from the Peoples' Friendship University (Patrice Lumumba). Mr. Pascal Saint-Amans (France) Head of International Taxation, Division of Tax Legislation, Ministry of Economy, Finance and Industry. Previous positions include: Finance Director of the Commission of Electric Regulation; and Head in charge of harmonization of direct taxation. Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters. Received degree from Ecole Nationale de 1'Administration, IEP de Paris and License d'Histoire. Mr. Serafin U. Salvador Jr. (Philippines) Lawyer, Managing Partner, Salvador Guevara & Associates. Previous positions include: Senior Advisor at Sycip Gorres Velayo & Company; Tax Partner & Head of Tax Division at Sycip Gorres Velayo & Company; Professor of Taxation, University of the Philippines College of Law; and Professor of Taxation, Ateneo de Manila College of Law. Has lectured and written articles on taxation. Received Master Degree in Business Administration from Ateneo de Manila University and Bachelor of Laws from University of the Philippines. Mr. Elwin Silitonga (Indonesia) Deputy Director General for Tax Payers Services. Previous position include: Regional Director, Regional Directorate; Director for Information Techonology, Directorate of Tax Information; Executive Secretary, National Tax Court; and Head of District, District Tax Office, Jakarta. Received degree in development economics from Boston University and taxation from Institute of Financial Science. Mr. Stig B. Sollund (Norway) Director General, Deputy Head of Tax Law Department, Ministry of Finance. Previous positions include: Partner, Bugge, Arentz-Hansen Law Firm; Director General, and Head of Business and Energy Tax Section, Tax Law Department, Ministry of Finance. Has participated in the Working Party of the OECD Committee on Fiscal Affairs. Has served as Chairman, International Fiscal Association at Norwegian Branch and Instructor at OECD training courses on natural resources taxation and transfer pricing. Received Law degree (canditatus iuris) from University of Oslo. Has written articles in the field of transfer pricing and other fields in taxation. Mr. Yoshiki Takeuchi (Japan) Director, International Tax Policy Division, Tax Bureau, Ministry of Finance. Previous positions include: Director, Office of Policy Coordination, Ministry of Finance; Director, Bureau of Budget, Ministry of Finance; Personal Secretary to the Finance Minister; Director for Policy Planning and Research Division; and Director, Headquarters for the Administrative Reform of the Central Government. Received M.Phil in Economics from Oxford University and Bachelor of Law from University of Tokyo. Mr. Robert Waldburger (Switzerland) Deputy Director of the Swiss Federal Tax Administration, Head of the Division for International Fiscal Law and Double Taxation Matters. Previous positions include: Regional office head and partner, Arthur Andersen; Expert on international law, Revisuisse Group, member of the Department for International Fiscal Law and Double Taxation Agreements, Swiss Federal Tax Administration; and Guest Professor of International Taxation at Vienna (LLM Tax Programme). Received degree in economics and law, University of St. Gallen. Has published books and articles on tax law and double taxation treaties. Mr. Armando Lara Yaffar (Mexico) Deputy Director, Division of International Treaties, Department of Revenue, Ministry of Finance. Previous positions include: Director, Division of Treaty Negotiation and Special Projects, Department of Revenue; and Director, Division of International Legal Procedure, Department of Revenue. Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters and the OECD Working Party of Committee on Fiscal Affairs. Received Licenciatura from Escuela Libre de Derecho; Diplomado en Derecho from Universidad Panamericana; Diplomado en Finanzas from Universidad Iberoamericana. Mr. Zhiyong Zhang (China) Director General, International Taxation Department, State Administration of Taxation. Previous positions include: Deputy Director-General, Foreign Investment Taxation Department; Chief, Income Tax Division, Foreign Investment Taxation Department; and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration. Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters. Was also a visiting scholar of Law School of Columbia University. Received Bachelor of Arts in English from Beijing Foreign Studies University.