Promotion of Inclusive and Effective International Tax Cooperation at the United Nations

A/RES/77/244View PDF

Who created this mandate?

A Resolution of the General Assembly, under agenda item 16Macroeconomic policy questions, published in 2022.

What other versions does this mandate have?

4 versions · 2023–2025

This is an older version — the most recent is A/RES/80/128

2025A/RES/80/128Promotion of inclusive and effective international tax cooperation at the United NationsLatestCompare with previous version
2024A/RES/79/235Promotion of inclusive and effective international tax cooperation at the United NationsCompare with previous version
2023A/RES/78/230Promotion of inclusive and effective international tax cooperation at the United NationsCompare with previous version
2023A/RES/77/244Promotion of inclusive and effective international tax cooperation at the United Nations

Versions are identified automatically by matching titles within the same organ (~97% accuracy on a manual audit).

What subjects does this mandate have?

5 topics

International Cooperation Negotiation Report Preparation Tax Treaties Taxation

Which reports were submitted under this mandate?

1 report of the Secretary-General submitted under this mandate, 2023.

2023A/78/235Promotion of inclusive and effective international tax cooperation at the United Nations report of the Secretary-General

Identified automatically from the metadata in each report’s UN Digital Library catalogue record.

What does this mandate say?

5 operative paragraphs

Recognizes the timeliness and importance of strengthening international tax cooperation to make it fully inclusive and more effective;

Decides to begin intergovernmental discussions in New York at United Nations Headquarters on ways to strengthen the inclusiveness and effectiveness of international tax cooperation through the evaluation of additional options, including the possibility of developing an international tax cooperation framework or instrument that is developed and agreed upon through a United Nations intergovernmental process, taking into full consideration existing international and multilateral arrangements;

Requests the Secretary-General to prepare a report analysing all relevant international legal instruments, other documents and recommendations that address international tax cooperation, considering, inter alia, avoidance of double taxation model agreements and treaties, tax transparency and exchange of information agreements, mutual administrative assistance conventions, multilateral legal instruments, the work of the Committee of Experts on International Cooperation in Tax Matters, the work of the Organisation for Economic Co-operation and Development/Group of 20 Inclusive Framework on Base Erosion and Profit Shifting and other forms of international cooperation, as well as outlining potential next steps, such as the establishment of a Member State-led, open-ended ad hoc intergovernmental committee to recommend actions on the options for strengthening the inclusiveness and effectiveness of international tax cooperation;

Also requests the Secretary-General, when preparing the report, to consult with Member States, the members of the Committee of Experts on International Cooperation in Tax Matters, the Platform for Collaboration on Tax, and other international institutions and relevant stakeholders;

Decides to consider the report at its seventy-eighth session and to include in the provisional agenda of its seventy-eighth session, under the item entitled “Macroeconomic policy questions”, a sub-item entitled “Promotion of inclusive and effective international cooperation on tax matters at the United Nations”.

56th (resumed) plenary meeting

30 December 2022

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Who created this mandate?

What other versions does this mandate have?

What subjects does this mandate have?

Which reports were submitted under this mandate?

What does this mandate say?

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