The Africa Group's call for a UN Tax Convention: Perspectives in support of the first ever inclusive and effective global tax agreement
Broadcasting UN Entity
UNGA Second Committee Draft Resolution on Promotion of Inclusive and Effective International Tax Cooperation at the United Nations (A/C.2/77/L.18).
- 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.