On 30 December 2022, the General Assembly adopted a resolution that reaffirms earlier international commitments to scale up international tax cooperation, fight illicit financial flows and combat tax avoidance and evasion, while recognizing the timeliness and importance of making international tax cooperation more inclusive and effective. Member States have requested in the resolution that the Secretary-General prepare a report as the basis for further discussions on “Promotion of inclusive and effective international tax cooperation at the United Nations” during the Assembly’s upcoming seventh-eighth session. In preparing the report, the Secretary-General is asked to take into full consideration existing international and multilateral arrangements and to consult widely with Member States and relevant stakeholders. In March 2023, over 80 submissions were received for the preparation of the report (see inputs), which provided a basis for fruitful discussions during both the 2023 ECOSOC Special Meeting on International Tax Cooperation (31 March 2023) and the ECOSOC Financing for Development Forum (17 to 20 April 2023).
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