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

A/RES/78/230View PDF

Who created this mandate?

A Resolution of the General Assembly, under agenda item 16hPromotion of inclusive and effective international cooperation on tax matters at the United Nations, published in 2023.

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

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What subjects does this mandate have?

4 topics

International Cooperation Negotiation Tax Treaties Taxation

What does this mandate say?

14 operative paragraphs

Emphasizes that developing a United Nations framework convention on international tax cooperation is needed in order to strengthen international tax cooperation and make it fully inclusive and more effective;

Recognizes that developing a framework convention will also help in accelerating the implementation of the Addis Ababa Action Agenda on Financing for Development and the 2030 Agenda for Sustainable Development;

Decides to establish a Member State-led, open-ended ad hoc intergovernmental committee for the purpose of drafting terms of reference for a United Nations framework convention on international tax cooperation;

Also decides that the ad hoc intergovernmental committee shall convene in New York for up to 15 working days at a time, within available time frames, and with the contribution of international organizations and civil society, in accordance with established practice, and shall hold its organizational session as soon as possible with a view to finalizing the work of the committee by August 2024;

Further decides that the bureau of the ad hoc intergovernmental committee shall be made up of not more than 20 members, consisting of a chair, vice-chairs and a rapporteur, elected on the basis of balanced geographical representation and taking into account gender balance, with each of the five regional groups equally represented;

Requests the ad hoc intergovernmental committee, in elaborating the draft terms of reference for a framework convention:

To take into account the needs, priorities and capacities of all countries, in particular developing countries;

To take a holistic, sustainable development perspective that considers interactions with other important economic, social and environmental policy areas;

To consider the need for sufficient flexibility and resilience in the international tax system to ensure equitable results as technology and business models and the international tax cooperation landscapes evolve;

To take into consideration the work of other relevant forums, potential synergies and the existing tools, strengths, expertise and complementarities available in the multiple institutions involved in tax cooperation at the international, regional and local levels;

To consider simultaneously developing early protocols, while elaborating the framework convention, on specific priority issues, such as measures against tax-related illicit financial flows and the taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy;

Requests the Secretary-General to allocate the necessary resources to support the work of the ad hoc intergovernmental committee;

Requests the ad hoc intergovernmental committee to submit a report to the General Assembly at its seventy-ninth session, containing the draft terms of reference for a United Nations framework convention;

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

50th (resumed) plenary meeting

22 December 2023

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What does this mandate say?

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