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

A/RES/80/128View PDF

Who adopted this document and its mandates?

A document of the General Assembly, under agenda item 16h Promotion 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

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	–

Who cites this mandate in the budget?

5 entities

(Sub-)Programme	Title	Total mandates cited
Subprogramme 9	Financing for sustainable development	22
Subprogramme 1	Macroeconomic policy, finance and governance	11
Subprogramme 3	Macroeconomic policies and growth	9
Subprogramme 3	Shared economic prosperity	12
Programme 10	Trade and development	74

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

Who cites this mandate in the budget?

5 entities

(Sub-)Programme	Title	Total mandates cited	Expenditure
Subprogramme 9	Financing for sustainable development	22	—
Subprogramme 1	Macroeconomic policy, finance and governance	11	—
Subprogramme 3	Macroeconomic policies and growth	9	—
Subprogramme 3	Shared economic prosperity	12	—
Programme 10	Trade and development	74	—

Historical expenditure covers the complete programme or subprogramme, not this mandate. For an overview of all UN entities and programmes, see UN entities and programmes.

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

Conferences International Cooperation Negotiation Tax Treaties Taxation

What’s in this document?

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,³ 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;

³Resolution 79/323, annex.

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”.

Who adopted this document and its mandates?

What other versions does this mandate have?

Who cites this mandate in the budget?

Who cites this mandate in the budget?

Which reports were submitted under this mandate?

What subjects does this mandate have?

What’s in this document?

Table of contents

Who cites this mandate in the budget?