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Policy
UN tax convention
For the past century, global tax rules have been set by a small club of rich countries at the OECD, some of which rank as the world’s most harmful tax havens. The outcome is tax rules that fail to stop, and sometimes even encourage, tax injustice.
Establishing a UN tax convention will give all countries a say on global tax rules through a democratic, inclusive intergovernmental body under the UN, and will introduce global tax rules that must adhere to the UN’s human rights principles.
Summary
Positions – where countries stand
Progress is tracked by evaluating countries' stances on the policy.
More insights
Most frequent position by region
Data coverage
215
countries and territories
2023
data collection started
Global median position
Latest event
Tax Inspectors Without Borders (TIWB), a joint initiative of the OECD and UNDP designed to support developing countries to build tax audit capacity, is launched.
Country positions
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About the policy
UN tax convention
A UN tax convention is an international agreement that could hold countries to equitable, democratic and legally binding standards on corporate tax, financial transparency and tax justice.
UN conventions, like the Convention on the Rights of the Child and the Convention against Torture, are international treaties to which countries can sign up and ratify to become bound to the treaty's provisions in international law.
For the past sixty years, global tax rules have been set by the OECD, a small club of rich countries, some of which rank as the world’s most harmful tax havens. This has brought about a global tax system that causes countries around the world to lose nearly half a trillion in tax every year – including those same rich countries themselves. Analysis shows that OECD countries are responsible for enabling three-fourths of these tax losses. While the OECD has acknowledged that current international tax rules are not working, its recent efforts to deliver meaningful reform have failed under pressure from lobbyists in powerful member countries.
Global Progress timeline
1967
The Inter-American Center for Tax Administration is founded as a non-profit international organisation with the mission of offering an integral service for the modernisation, strengthening and technification of the Tax Administrations of its member countries.
1971
Establishment of the Caribbean Organisation of Tax Administrators, an organisation that envisages the support and development of efficient tax administrations in Caribbean countries.
1978
The Commonwealth Association of Tax Administrators is an associated organisation of the Commonwealth founded in 1978 with headquarters in London. Its purpose is to promote the improvement of tax administration of its member countries.
1982
Founding of the Centre de Rencontres et d’Études des Dirigeants des Administrations Fiscales, an international association bringing together the leaders of tax administrations of francophone countries.
1996
The Intra-European Organisation of Tax Administrators is founded, which is a forum that seeks to offers its members a platform for cooperation at the European level.
2002
Creation of the Forum on Tax Administration (FTA). This forum brings together Tax Commissioners and tax administration officials from over 50 OECD and non-OECD economies. This is a forum through which tax administrators share knowledge, undertake research and develop new ideas to enhance tax administration around the world.
2003
Establishment of the Association of Tax Authorities of Islamic Countries, a network that aims to facilitate the development and improvement of tax and zakat policies and administrations in all their aspects, in order to meet the challenges of a rapidly changing world.
2003
Establishment of the Pacific Islands Tax Administrators’ Association, a forum where the tax administration and policy issues most relevant to Pacific Island countries can be discussed and where experiences can be shared.
2009
Establishment of the African Tax Administration Forum, an organisation that strives to build efficient and effective tax administrations in Africa.
2011
The West African Tax Administration Forum was established. It is an organisation that seeks to encourage strong collaboration amongst countries from the Economic Community of West African States towards the improvement of the quality of tax administration in respective states.
2016
Tax Inspectors Without Borders (TIWB), a joint initiative of the OECD and UNDP designed to support developing countries to build tax audit capacity, is launched.
About the data
Global experts, crowdsourcing power
The data on the Tax Justice Policy Tracker is regularly collected and verified by researchers and experts at the Tax Justice Network and from the wider global tax justice movement.
Crowdsourcing support from the public helps us respond faster to regulatory changes. If you think an answer to a question on the tracker should be updated with new data, please contact us.
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