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

A/RES/79/235View PDF

Who created this mandate?

A Resolution of the General Assembly, under agenda item 16fPromotion of inclusive and effective international cooperation on tax matters at the United Nations, published in 2024.

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

Conferences International Cooperation Negotiation Tax Treaties Taxation

What does this mandate say?

14 operative paragraphs

Takes note of the report on the second session of the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, and welcomes the completion by the Ad Hoc Committee of its work;

Decides to adopt the terms of reference for a United Nations Framework Convention on International Tax Cooperation as contained in annex I to the report on the second session of the Ad Hoc Committee;

Also decides to establish a Member State-led, open-ended intergovernmental negotiating committee for the purpose of drafting the United Nations Framework Convention on International Tax Cooperation and two early protocols simultaneously in accordance with the terms of reference;

Further decides that the intergovernmental negotiating committee shall meet in 2025, 2026 and 2027 for at least three substantive sessions per year, in New York and at other United Nations locations, including Nairobi, of a duration of no more than 10 working days per session, and may convene additional sessions as necessary;

Decides that the intergovernmental negotiating committee shall convene an organizational session in New York from 3 to 6 February 2025 to address and conclude organizational matters, including decision-making rules of the committee, and decide on the subject of the second early protocol, which shall be drawn from the list of specific priority areas set out in the terms of reference;

Also decides that the Bureau of the intergovernmental negotiating committee shall consist of a Chair, 18 Vice-Chairs and a Rapporteur, elected on the basis of equitable geographical representation and taking into account gender balance;

Stresses that Member States should be fully engaged in the negotiation of the framework convention and endeavour to ensure continuity in their representation;

Invites the Chair of the intergovernmental negotiating committee, in consultation with the Bureau, to consider convening informal consultations between sessions, as required, in the most efficient and effective manner;

Recognizes that, throughout its work, the intergovernmental negotiating committee should 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;

Encourages international organizations, civil society and other relevant stakeholders to contribute to the work of the intergovernmental negotiating committee in accordance with established practices;

Requests the intergovernmental negotiating committee to complete its work and submit the final text of the framework convention and of the two early protocols to the General Assembly for its consideration in the first quarter of its eighty-second session;

Requests the Secretary-General to provide the intergovernmental negotiating committee with the necessary facilities and resources, including a technical secretariat from the Department for General Assembly and Conference Management and a substantive secretariat from the Department of Economic and Social Affairs of the Secretariat, to support its work;

Encourages Member States and other relevant stakeholders in a position to do so to assist in ensuring the full and effective participation of developing countries, including in particular the least developed countries, in the negotiation of the framework convention, including by covering travel and local expenses and through capacity-building;

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

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