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The Africa Group's call for a UN Tax Convention…

The Africa Group's call for a UN Tax Convention: Perspectives in support of the first ever inclusive and effective global tax agreement

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Summary
UNGA Second Committee Draft Resolution on Promotion of Inclusive and Effective International Tax Cooperation at the United Nations (A/C.2/77/L.18).
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Description

Crucial elements:

  • The establishment of a Member State-led, open-ended ad hoc intergovernmental committee to elaborate a comprehensive UN Tax Convention.
  • Approaching the issue of international tax cooperation as an issue of high priority and urgency – by aiming to finish the UN Tax Convention by June 2025.
  • Pursuing a comprehensive UN Tax Convention with a holistic scope and sufficient flexibility and resilience to continuously ensure equitable results as the international tax cooperation landscape evolves.
  • Establishing clear links between international taxation and other key UN agendas.
  • Ensuring the full and effective participation of civil society in the intergovernmental UN tax process to develop a new UN Tax Convention.
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