Promotion of inclusive and effective international tax cooperation at the United Nations

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David Legge Avatar

On 22 December 2023, the General Assembly adopted resolution 78/230, “Promotion of inclusive and effective international tax cooperation at the United Nations.”

The resolution establishes an ad hoc intergovernmental Committee mandated to develop draft terms of reference for a United Nations framework convention on international tax cooperation, with a view to finalizing the Committee’s work by August 2024.

The Committee will hold two substantive sessions:

More background is available here, on General Assembly resolution 77/244 of 30 December 2022, “Promotion of inclusive and effective international tax cooperation at the United Nations.”

See DESA website for more.