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International tax cooperation: the UN’s call for greater inclusivity and effectiveness

The UN is demanding a greater role in setting the global tax policy agenda, but some countries have questioned whether this undermines the OECD/G20 Inclusive Framework discussions. Sarah Blakelock reports.

On 5 September 2023 the Secretary-General of the United Nations Antonio Guterres published a much-anticipated report Promotion of inclusive and effective international tax cooperation at the United Nations calling for a greater role of the United Nations (UN) in setting the global tax policy agenda in international tax affairs to achieve a ‘fully inclusive tax agenda’ (UN Tax Report 2023 (A/78/235). An earlier advanced unedited version was released on 8 August 2023.

The resolution adopted in December 2022 leading to the preparation of the report highlights the role geopolitics plays when considering the development of policy by inter-governmental and multilateral institutions. The role of geopolitics is even more pronounced in the context...

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