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

A/RES/80/128View PDF

Who created this mandate?

A document of the General Assembly, under agenda item 16hPromotion of inclusive and effective international cooperation on tax matters at the United Nations, published in 2025.

What other versions does this mandate have?

4 versions · 2023–2025

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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Who cites this mandate in the budget?

5 entities

Extracted automatically from each entity’s budget submission.

What subjects does this mandate have?

5 topics

Conferences International Cooperation Negotiation Tax Treaties Taxation

What does this mandate say?

6 operative paragraphs

Welcomes the convening, from 3 to 6 February 2025, of the organizational session of the Member State-led, open-ended Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation for the purpose of drafting the Convention and two early protocols simultaneously;

Also welcomes the progress made in the first and second substantive sessions of the Intergovernmental Negotiating Committee, convened in New York from 4 to 8 and 11 to 15 August 2025, respectively, and the third substantive session of the Committee, convened in Nairobi from 10 to 21 November 2025, as well as the informal intersessional work being carried out in three workstreams, as outlined in the road map and working methods;

Expresses its concern about the impact of the Organization’s liquidity situation on the support provided by the Secretariat to the negotiations, and reiterates its request to 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 activities;

Welcomes the outcome document of the Fourth International Conference on Financing for Development, the Sevilla Commitment, which includes, among all others, the commitment of Member States to strengthening international tax cooperation and to ensuring that international tax rules respond to the diverse needs, priorities and capacities of all countries, especially developing countries, and recalls the commitment to continue engaging constructively in the negotiations on a United Nations Framework Convention on International Tax Cooperation and its protocols, and to encourage support for the process;

Decides to include in the provisional agenda of its eighty-first 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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