Policy
UN tax convention
Summary
Positions – where countries stand
Progress is tracked by evaluating countries’ stances on the policy.
NO PUBLIC POSITION
BLOCKER
OPPOSER
PARTIAL SUPPORTER
SUPPORTER
LEADER
Global median
More insights
Most frequent position by region
Africa
LEADER
Asia
SUPPORTER
Caribbean and American islands
SUPPORTER
Europe
BLOCKER
Latin America
SUPPORTER
Northern America
BLOCKER
Oceania
SUPPORTER
Data coverage
215
countries and territories
2023
data collection started
Global median position
Latest event
The UN Secretary-General will bring forward a report on the options, and the UN General Assembly will debate whether to begin formal negotiations.
Country positions
View:
About the policy
Global Progress timeline
2001
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.
2005
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.
2011
The G77 calls for the upgrading of the UN tax committee to an intergovernmental UN tax body.
2015
OECD member countries block G77 proposals for a UN tax body at the Addis Ababa Financing for Development summit.
2019
The Africa Group puts forward a proposal for a UN tax convention.
2021
The UN FACTI panel calls for a new UN role on international tax and endorses the tax justice policy platform.
2022
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.
The future
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
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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