Webinar: Towards a UN tax convention
26 September 2023
After years of impasse, UN tax discussions are moving at high speed. At the end of 2022, the General Assembly passed a motion by unanimous consensus which established the basis for intergovernmental discussions on an international tax cooperation framework, and mandated the UN Secretary-General Antonio Guterres to write a report on the options. The central option of the three identified is the negotiation of a UN framework convention on tax, which was debated at the General Assembly on 20 September. It is widely expected that a motion to commence formal negotiations between countries will shortly be tabled.
This event provided a moment to reflect on the Secretary-General’s report, and on the General Assembly debate, and to evaluate the next steps and the prospects for progress. While some OECD member countries have reversed their positions and returned to opposition, it is clear that the OECD’s own process will not deliver significant reductions in corporate tax abuse, even for members. To move towards international tax rule-setting that is effective – allowing each country the sovereignty to determine direct taxes on incomes, profits and wealth, and inclusive of all countries, requires the creation of an international framework for tax cooperation under UN auspices.
Speakers
Navid Hanif
Assistant Secretary-General, United Nations Department of Economic and Social Affairs (UNDESA)
María Fernanda Valdés
Deputy Minister of Finance of Colombia
Lyla Latif
Kenyan based lawyer and Non-Executive Director, Tax Justice Network
Tove Ryding
Policy and Advocacy Manager, Tax Justice, Eurodad
Alex Cobham
Chief Executive, Tax Justice Network
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