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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
During the Organisational** **Session (3-6 February 2025) the Ad Hoc Committee selected the prevention and resolution of tax disputes as the subject of the second early protocol and agreed that the decision making rules of 2/3 majority voting would apply where consensus could not be achieved.
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
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.
2024
The UN General Assembly adopted a new resolution approving the terms of reference and setting the roadmap for drafting the Convention. The UN framework convention on international tax cooperation will be negotiated from 2025-2027.
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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