Decides that: (a) the Ad Hoc Group of Experts on International Cooperation in Tax Matters shall be renamed the Committee of Experts on International Cooperation in Tax Matters; (b) the Committee shall comprise 25 members nominated by Governments and acting in their expert capacity, who are 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; (c) the Committee as of 2005 shall meet in Geneva on a yearly basis for not more than 5 days, within existing resources.

In: Resolutions and decisions of the Economic and Social Council, organizational session for 2004, New York, 21 Jan., 4-6, 13 and 27 Feb. and 3 May 2004; resumed organizational session for 2004, New York, 4 May and 3 and 15 June 2004; substantive session of 2004, New York, 28 June-23 July 2004; resumed substantive session of 2004, New York, 16 Sept. and 5 and 11 Nov. 2004 - E/2004/99 - p. 108 - (ESCOR, 2004, Suppl. no. 1).