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  3. Highlights from the 77th Session of the Second Committee of the General Assembly

Highlights from the 77th Session of the Second Committee of the General Assembly

Highlights from the 77th Session of the Second Committee of the General Assembly - 28 November 2022

221128_2C Outcome Synthesis for Website-FSDO_0.docx
221128_2C Outcome Synthesis for Website-FSDO.docx

Tema

Cross-cutting Issues

Tipo

Summary

Official status

Document

Año

2022
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  • Inicio
  • Acerca de
    • Acerca de la Oficina de Financiación para el Desarrollo Sostenible
    • Meet the Director
    • Office Directory
    • ¿Qué significa la financiación para el desarrollo sostenible?
  • FFD4
    • Sevilla Commitment
    • Sevilla Platform for Action
  • Tax
    • UN Framework Convention on International Tax Cooperation (UNFCITC)
      • Intergovernmental Negotiating Committee (INC)
        • Background and Key Documents
        • Structure
        • Participation
        • Organizational Session
        • First and Second Sessions
          • Inputs
        • Third Session
          • Inputs
        • Fourth Session
      • Ad Hoc Committee to Draft Terms of Reference
        • Bureau
        • Organizational Session
        • First Session
          • Inputs
        • Second Session
          • Inputs
      • Secretary General's Tax Report 2023
        • Events
        • Inputs
    • Comité en cuestiones de tributación
      • Inicio del Comité en cuestiones de tributación
      • Acerca de el Comité en cuestiones de tributación
        • Current Members
          • 2025-2029 Member Bios
        • Miembros
        • Working Methods
      • Sesiones del comité
      • Subcommittees
      • Documentos
      • Publicaciones
      • Áreas temáticas
        • Base Erosion and Profit Shifting
        • Creación de capacidades
        • Prevención y resolución de controversias
        • Tributación ambiental
        • Tributación de las industrias extractivas
        • Negociación de los tratados fiscales bilaterales
        • Consecuencias fiscales de la economía digitalizada
        • Tratados sobre fiscalidad, comercio e inversiones
        • La fiscalidad y los ODS
        • Fiscalidad de los proyectos oficiales de desarrollo
        • Precios de transferencia
        • UN Model Convention
        • Otros
      • Fondos fiduciarios fiscales
    • ECOSOC Special Meeting on International Cooperation in Tax Matters
    • Cooperación en cuestiones de tributación
      • Tratados fiscales
      • Protección de la base imponible
      • Administración impositiva
      • Precios de transferencia
  • Qué hacemos
    • Foro sobre la financiación para el desarrollo
      • Inicio del Foro FDD
      • Acerca del Foro
      • Inscripción
      • Eventos
      • Resultados
      • Side Events
      • Voces
    • Development Cooperation Forum
      • DCF Home
      • 2025 DCF
      • Acerca del FCD
      • Sondeo FCD
      • Outcomes
      • Past Meetings
      • Past Events
      • Policy Analysis
      • Esfera prioritaria
      • Capacity Development
      • Voces
      • Contact
    • High-Level Dialogue on Financing for Development
    • General Assembly 2nd Committee
  • Análisis
    • IATF
      • Home
      • About
        • Introduction
        • Inter-agency Task Force members
        • Workstreams
      • Reports
        • 2026 Preparatory Materials
        • 2024 Report
        • 2023 Report
        • 2022 Report
        • 2021 Report
        • 2020 Report
        • 2019 Report
        • 2018 Report
        • 2017 Report
        • Inaugural 2016 Report
      • Themes
        • 2020: Financing sustainable development in an era of transformative digital technologies
        • 2019: Integrated national financing frameworks for sustainable development
        • 2018: Financing investment in selected SDGs
        • 2017: Financing investment and social protection
      • Action Areas
        • Domestic public resources
          • Domestic revenue mobilization and taxation
          • Tax policy effectiveness, transparency and administration
          • Illicit financial flows
          • Return of stolen assets
          • International tax cooperation: International efforts to Combating tax avoidance and evasion
          • International tax cooperation: Combatting money laundering/terrorist financing
          • International tax cooperation: Tax treaties, voluntary agreements and tax incentives
          • International tax cooperation: Capacity building
          • National control mechanisms, transparency, non-discrimination and procurement
          • Fossil fuel subsidies
          • Extractives and resources sector
          • National development banks
          • Subnational urban development/planning, subnational financing
        • Domestic and international private business and finance
          • The investment climate and business environment
          • Achieving financial inclusion
          • Facilitating the flow of remittances
          • Developing domestic capital markets
          • Encouraging quality direct investments
          • Sustainable investing and private sector efforts and initiatives on environmental, social and governance (ESG) factors
          • Encouraging philanthropic engagement that is transparent and accountable
          • Incentivizing investment in underfunded areas, including clean and affordable energy
        • International development cooperation
          • Climate finance, disaster risk and environmental resilience
          • Country allocation, levels of concessionality and graduation issues
          • Development effectiveness
          • Humanitarian finance and peacebuilding
          • Innovative development finance
          • International cooperation and capacity building
          • Multilateral development banks
          • Official development assistance
          • Other official flows and catalysing additional resources
          • Partnerships in education
          • Partnerships in health
          • South-South and triangular cooperation
        • International trade as an engine for development
          • Special and differential treatment/least developed countries
          • Agriculture and fisheries
          • Access to affordable medicines
          • Progress on implementation of the Bali and Nairobi outcomes
          • Trade negotiations, WTO accessions, trade policy reviews and trade monitoring reports
          • Trade and the sustainable development goals
          • Trade Finance
          • Aid for Trade
          • Trade facilitation
          • Development at the local level & the domestic enabling environment for trade
          • Coherence among bilateral and regional trade and investment agreements
          • Trade and investment agreements
          • Gender/women as producers and traders
          • The role of the United Nations Conference on Trade and Development
          • United Nations Commission on International Trade Law
          • Illegal wildlife trade/fishing/logging/mining
        • Debt and debt sustainability
          • Maintaining debt sustainability and improving debt sustainability assessments
          • Improving public debt management
          • Towards responsible borrowing and lending
          • Innovative instruments for managing debt burdens
          • Improving debt data and reporting
          • Debt crisis resolution: Actions by official creditors
          • Additional mechanisms, including involving private creditors
          • Legislative efforts to address non-cooperative minority creditors
          • Strengthening national legislation to address domestic sovereign debt
        • Addressing systemic issues
          • Strengthening global governance
          • Improving cooperation, coordination and policy coherence
          • Enhancing global macroeconomic stability with sustainable development
          • Shaping financial market regulation for sustainable development
          • Promoting safe migration
          • Combating transnational crime
        • Science, technology, innovation and capacity-building
          • Promoting information and communication technology, access to technology for all and social innovation
          • Developing national policy frameworks for science, technology and innovation
          • Creating a more enabling environment for science, technology and innovation
          • National level institutions and mechanisms to strengthen science, technology and innovation
          • International level institutions and mechanisms to strengthen science, technology and innovation
          • Technology transfer
          • Actions within the United Nations or by the United Nations system
          • Capacity building
          • New technologies and financing for development
        • Data, monitoring and follow-up
          • Data availability (including disaggregation), adequacy and standardization
          • Data on cross border financing and domestic resource mobilization
          • Development of specific measures and tools
          • Transparency and needs assessment
          • Efforts to strengthen statistical capacities
        • Cross-cutting issues
          • Delivering social protection and essential public services
          • Ending hunger and malnutrition
          • Closing the infrastructure gap
          • Promoting inclusive and sustainable industrialization
          • Generating full and productive employment for all
          • Protecting ecosystems
          • Promoting peaceful and inclusive societies
          • Gender equality and women's empowerment
          • Investing in children and youth
          • Addressing the diverse needs and challenges faced by countries in special situations
          • Global partnership
      • Data
      • News
    • Secretary General Policy Briefs
    • DESA Policy Briefs
    • DESA Working Paper Series
      • Credit Rating Agencies and Sovereign Debt Paper
  • Participación
    • Feria sobre inversiones de ODS
      • Inicio de la Feria sobre inversiones de los ODS
      • Acerca de la Feria
      • Voces
      • Past Events
      • Contacto
    • Global Investors for Sustainable Development Alliance
  • Inicio
    • Capacity Development Home
      • Acerca del desarrollo de capacidades
      • Proyectos
        • Attracting Finance and Investment for the Energy Transition in Africa
      • Talleres
      • DA Project
      • Cursos en línea
      • Publicaciones
      • Tax Talks
    • Financing for Small Island Developing States (FINS)
      • Countries
      • FINS Xchange
      • Support for FINS
      • Videos
      • FINS Resources
    • Gestión de infraestructuras
    • Integrated National Financing Frameworks
  • Noticias
    • Eventos
  • Documentos
    • Key Documents