At the end of last month, the annual ECOSOC Special Meeting on Tax was held at the UN. This constituted the first intergovernmental debate on international tax matters following the historic approval of a new UN General Assembly resolution at the end of 2022. The resolution, which was adopted by consensus, includes the decision to “begin intergovernmental discussions in New York at United Nations Headquarters on ways to strengthen the inclusiveness and effectiveness of international tax cooperation”. The Africa Group, which had tabled the resolution, also called for the process to deliver a new UN Convention on Tax.
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