Event description
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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 provides 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.
We’ll be joined by high-level speakers who will share their expertise and insights on the UN process; on the positions of key countries and groupings, including the G77, United States and European Union; and on the immediate prospects and likely timetable for progress.
Watch the session recording here.