Live tracked policies
Progress is tracked by evaluating countries’ stances on the policy.
NO PUBLIC POSITION
Caribbean and American islands
The UN Secretary-General will bring forward a report on the options, and the UN General Assembly will debate whether to begin formal negotiations.
About the policy
The report of the UN High Level Panel on Financing for Development (the Zedillo Report) calls for the creation of an international tax organisation. G77 countries and China are supportive, but OECD members block any progress.
The Tax Justice Network proposes a set of international tax responsibilities to rest with the UN, which would be reflected in later proposals for a convention.
The G77 calls for the upgrading of the UN tax committee to an intergovernmental UN tax body.
OECD member countries block G77 proposals for a UN tax body at the Addis Ababa Financing for Development summit.
The Africa Group puts forward a proposal for a UN tax convention.
The UN FACTI panel calls for a new UN role on international tax and endorses the tax justice policy platform.
Following African finance ministers’ call for a UN tax convention, the Africa Group’s UN General Assembly resolution calling for intergovernmental discussions on a UN framework for international tax cooperation is passed by unanimous consensus – although many OECD members subsequently announce their opposition.
A UN tax convention must be established to deliver globally inclusive decision-making on tax, including through an intergovernmental UN body; comprehensive participation in the ABC of tax transparency; and a Centre for Monitoring Taxing Rights to ensure accountability for progress.
About the data
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.
Exposes corporations shifting profits into tax havens
Exposes individuals hiding money in foreign banks
Brings transparency to owners of corporations and entities
Brings transparency to the assets of the superrich
Taxes corporations where they create, not book, profits
Makes data on tax rules, enforcement and company accounts public
Equips tax authorities to stand up to the rich and powerful
Uses tax as a tool for equality and human rights