text: be provided with the additional resources they required; while the possibility of obtaining funds from sources outside the regular budget should be explored, it was important that such programmes should not be held hostage to the so-called "financial crisis" of the United Nations. AGENDA ITEM 8 International co-operation in tax matters (E/1986/19) 46. Mr. WILLIS (United Kingdom) said that the work of the Ad Hoc Group of Experts on Internation­ al Co-operation in Tax Matters had produced useful results over the years. Although recent work had concentrated on international co-operation to com­ bat tax evasion and avoidance, his Government saw as equally important questions of discriminatory taxation and the promotion of international trade, investment and the transfer of technology by appro­ priate tax measures. Concentration on those issues was preferable to tasks such as the dissemination of information or requiring the Group to act in an advisory role. 47. With respect to the meeting held at Geneva in December 1985, insufficient time had elapsed since the introduction of the United Nations Model Dou­ ble Taxation Convention between Developed and Developing Countries23 for a review to be worth 23United Nations publication, Sales No. E.80.XVI.3. 12th meeting-8 May 1986 65 while. A full review would be more towards the end of the decade. appropriate for in section 32 of the standard clauses applied only 48. Mr. KYROLAINEN (Finland) said that the Ad Hoc Group of Experts had identified important questions for its future work, but emphasis should be placed on the practices of individual countries rather than on theoretical aspects. It should be possible for the experts to finalize the Ad Hoc Group's work programme within a four-year period. AGENDA ITEM 1 Adoption of the agenda and other organizational matters (continued) CONVENTION ON THE PRIVILEGES AND IMMUNITIES OF THE SPECIALIZED AGENCIES: DRAFT ANNEX 
analysis: The text appears to be discussing international cooperation in tax matters, with a focus on the Ad Hoc Group of Experts on International Cooperation in Tax Matters and its work on issues such as tax evasion, avoidance, and promotion of international trade, investment, and technology transfer. The language used is formal and diplomatic, suggesting that the discussion is taking place within an international organization, likely the United Nations. The topics covered, such as the UN Model Double Taxation Convention, also point towards an economic or financial context.