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

A/RES/77/244View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, under agenda item 16 Macroeconomic policy questions, published in 2022.

What other versions does this mandate have?

4 versions · 2023–2025

This is an older version — the most recent is A/RES/80/128

Year	Symbol	Title	Word length	Text similarity
2025	A/RES/80/128	Promotion of inclusive and effective international tax cooperation at the United Nations	595	25%Compare
2024	A/RES/79/235	Promotion of inclusive and effective international tax cooperation at the United Nations	710	13%Compare
2023	A/RES/78/230	Promotion of inclusive and effective international tax cooperation at the United Nations	2,055	29%Compare
2023	A/RES/77/244	Promotion of inclusive and effective international tax cooperation at the United Nations	1,108	–

Which reports were submitted under this mandate?

1 report · 2023

Year	Symbol	Title		Mandate resolution
2023	A/78/235	Promotion of inclusive and effective international tax cooperation at the United Nations report of the Secretary-General		A/RES/77/244

What subjects does this mandate have?

5 subjects

International Cooperation Negotiation Report Preparation Tax Treaties Taxation

What’s in this document?

5 operative paragraphs

Recognizes the timeliness and importance of strengthening international tax cooperation to make it fully inclusive and more effective;

Decides to begin intergovernmental discussions in New York at United Nations Headquarters on ways to strengthen the inclusiveness and effectiveness of international tax cooperation through the evaluation of additional options, including the possibility of developing an international tax cooperation framework or instrument that is developed and agreed upon through a United Nations intergovernmental process, taking into full consideration existing international and multilateral arrangements;

Requests the Secretary-General to prepare a report analysing all relevant international legal instruments, other documents and recommendations that address international tax cooperation, considering, inter alia, avoidance of double taxation model agreements and treaties, tax transparency and exchange of information agreements, mutual administrative assistance conventions, multilateral legal instruments, the work of the Committee of Experts on International Cooperation in Tax Matters, the work of the Organisation for Economic Co-operation and Development/Group of 20 Inclusive Framework on Base Erosion and Profit Shifting and other forms of international cooperation, as well as outlining potential next steps, such as the establishment of a Member State-led, open-ended ad hoc intergovernmental committee to recommend actions on the options for strengthening the inclusiveness and effectiveness of international tax cooperation;

Also requests the Secretary-General, when preparing the report, to consult with Member States, the members of the Committee of Experts on International Cooperation in Tax Matters, the Platform for Collaboration on Tax, and other international institutions and relevant stakeholders;

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

56th (resumed) plenary meeting

30 December 2022

Who adopted this document and its mandates?

What other versions does this mandate have?

Which reports were submitted under this mandate?

What subjects does this mandate have?

What’s in this document?

Table of contents