Inputs

Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation

General Assembly resolution 78/230

Promotion of inclusive and effective tax cooperation at the United Nations 

Following its Organizational Session Committee, the Chair of the Committee invited Member States and other stakeholders to provide substantive inputs to the work of the Committee by 15 March 2024, with reference to the substantive items in the provisional agenda for its First Session (limited to 2,000 words per each stakeholder.)  

The inputs received are posted below in their original language. 

UNITED NATIONS MEMBER STATES

African Group 

Austria 

Bahamas 

Belarus [ENG] [RUS] 

Belgium 

Bolivia [ENG] [SP] 

Brazil 

Canada, Australia, New Zealand (CANZ) 

Chile 

Colombia 

Czechia 

Denmark

Estonia

France 

Germany 

Hungary 

India 

Indonesia 

Iran 

Ireland 

Israel

Italy 

Jamaica 

Japan 

Kenya 

Latvia 

Liechtenstein 

Lithuania 

Luxembourg 

Malta 

Morocco 

Mexico 

Netherlands 

Nigeria

Norway 

Pakistan 

Peru 

Republic of Korea 

Russian Federation 

Saudi Arabia 

Singapore 

Slovakia  

Slovenia 

Sweden 

Switzerland 

Spain

Türkiye

United Arab Emirates  

United Kingdom 

United States of America 

UN COMMITTEE OF EXPERTS ON INTERNATIONAL COOPERATION IN TAX MATTERS (MEMBERS)

Mathew Gbonjubola

UNITED NATIONS ORGANIZATIONS / ENTITIES

Independent Expert on effects of foreign debt and human rights 

UN Enivronmental Programme

UN Office of the High Commissioner for Human Rights 

UN Regional Commissions 

INTERNATIONAL ORGANIZATIONS

African Tax Administration Forum (ATAF) 

African Union 

Digital Cooperation Organization (DCO) 

Group of 24 

South Centre 

West African Tax Administration Forum (WATAF) 

CIVIL SOCIETY AND ACADEMIA

Act Alliance 

African Parliamentary Network on Illicit Financial Flows and Taxation (APNIFFT) 

Andres-Aucejo, Eva 

Baker, Philip 

Buitrago, Esperanza 

Center for Economic and Social Rights (CESR) 

Center for the Study of Law, Justice, and Society – Dejusticia [ENG] [SP]

Civil Society Bahamas (CSB) 

Civil Society Financing for Development Mechanism  

Committee on Fiscal Studies (CFS) 

European Economic and Social Council (EESC) 

García Prats, Alfredo

Gender and Tax Advocates 

Global South Project 

Grau Ruiz, Maria Amparo [ENG] [SP]

Independent Commission for the Reform of International Corporate Taxation (ICRICT) 

International Centre for Tax and Development (ICTD)

Initiative for Human Rights in Fiscal Policy (IHRFP) 

International Bureau for Fiscal Documentation (IBFD) 

International Fiscal Association (IFA) - Turkish Branch 

Norwegian Academy of International Law (NAIL)

Martinez Ortiz, Juan Francisco  

Michel, Bob

Organization for Responsible Governance (ORG) 

Public Services International (PSI) and the International Trade Union Confederation (ITUC) 

Rawal, Radhakishan 

Southern and Eastern Africa Trade Information and Negotiations Institute (SEATINI) and the Tax Justice Network Africa (TJNA) 

Tax for Global Justice Working Group

Tax Foundation 

Tax Justice Aotearoa New Zealand (TJA) 

Tax Justice Network Africa (TJNA) 

Tax Justice Network (TJN) 

Financial Transparency Coalition, Center for Economic and Social Rights, ActionAid, and International Women’s Environment and Development Organization 

BUSINESS AND OTHERS

Bahamas Financial Services Board (BFSB) and Association of International Banks and Trusts (AIBT) 

Bailiwick of Jersey 

BMR Legal Advocates 

Government of Guernsey 

Information Technology Industry Council (ITI) 

International Air Transport Association (IATA) 

International Chamber of Commerce (ICC) 

Isle of Man 

KPMG 

Tax Executives Institute (TEI) 

Please contact ahc-tax@un.org if you have submitted written input and have any questions about where to locate the input on this webpage. 

Please check this website regularly for updates. 

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