Tax Report 2023
Promotion of inclusive and effective tax cooperation at the United Nations
In preparing his report in response to General Assembly resolution 77/244, the Secretary-General is consulting widely with Member States and relevant stakeholders. Written input was invited from Member States and relevant stakeholders on the range of issues addressed in the resolution.
Over 80 submissions were received. All submissions were made publicly available before the 2023 Economic and Social Council (ECOSOC) meetings on financing, in order to facilitate multi-stakeholder discussions on the weaknesses and gaps in existing arrangements for international tax cooperation, as well as additional options for making such cooperation fully inclusive and more effective.
Informal briefings / consultations were also organized to share updates on the report preparations and seek feedback and further input from Member States and other stakeholders on the analytical approach, initial findings, and emerging options.
The preparations of the report also benefit from extensive data collection and analysis by in-house experts in the UN Secretariat and well qualified research institutions, with the latter providing additional analytical input papers (see below).
- UNITED NATIONS MEMBER STATES
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African Group_Input Tax Report (on behalf of its Members)
The People's Republic of China_Input Tax Report (Mandarin Chinese and English)
Dominican Republic_Input Tax Report (Spanish)
European Union_Input Tax Report (on behalf of its Members)
France_Input Tax Report (French)
Germany_Input Tax Report (in addition to EU input)
Italy_Input Tax Report (in addition to EU input)
Liechtenstein_Input Tax Report
Russian Federation_Input Tax Report
Spain_Input Tax Report (in addition to EU input)
- UNITED NATIONS COMMITTEE OF EXPERTS ON INTERNATIONAL COOPERATION IN TAX MATTERS
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Ashfaq Ahmed, Muhammad_UNTC Member_Input Tax Report
Das, Rasmi Ranjan_UNTC Member_Input Tax Report
Gbonjubola, Mathew Olusanya_UNTC Member_Input Tax Report
Kana, Liselott_UNTC Member_Input Tax Report
Roelofsen, Aart_UNTC Member_Input Tax Report
Smirnov, Alexander_UNTC Member_Input Tax Report
- UNITED NATIONS ORGANIZATION / ENTITIES
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Economic Commission for Latin America and the Carribean_Input Tax Report
International Monetary Fund_Input Tax Report
Secretariat of the WHO Framework Convention on Tobacco Control_Input Tax Report
United Nations Conference on Trade and Development _Input Tax Report
United Nations Environment Programme_Input Tax Report
- INTERNATIONAL ORGANIZATIONS
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African Tax Administrative Forum_Input Tax Report
African Union_Input Tax Report
Group of 24 Secretariat_Input Tax Report
Organisation for Economic Cooperation and Development_Input Tax Report
- CIVIL SOCIETY and ACADEMIA
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Amnesty International_Input Tax Report
Arnold, Brian_Input Tax Report
Buitrago, Esperanza_Input Tax Report
Chowdhary, Abdul Muheet and Picciotto, Sol_Input Tax Report
Civil Society Financing for Development Mechanism_Input Tax Report
Dagan, Tsilly and Pirlot, Alice_Input Tax Report
Digital Cooperation Organization (The DCO)_Input Tax Report
Eden, Lorraine_Input Tax Report
Global Tax Policy Center_Input Tax Report
Grau Ruiz, María Amparo_Input Tax Report (Spanish and English)
Herzfeld, Mindy_Input Tax Report
Independent Commission for the Reform of International Corporate Taxation_Input Tax Report
Initiative for Human Rights in Fiscal Policy_Input Tax Report
JFMO Servicios en Intermediación Pública A en P_Input Tax Report
Korea Bureau of Economic Research and Innovation_Input Tax Report (Korean)
Lee, Kevin and Yao, Li_Input Tax Report
Leiden University & GLOBTAXGOV Project_Input Tax Report
Luja, Raymond_Input Tax Report
Mogaka, Joshua Kengere_Input Tax Report
Norwegian Academy of International Law_Input Tax Report
Owens, Jeffrey & Eva Andres-Aucejo_Input Tax Report
Public Services International_Input Tax Report
Rawal, Radhakishan_Input Tax Report
Tax Foundation_Input Tax Report
Tax Justice Network_Input Tax Report
Tax Justice Network Africa_Input Tax Report
Tibilova, Ekaterina _Input Tax Report
Tzi Yong, Sim_Input Tax Report
University of St Andrews and Leicester_Input Tax Report
- BUSINESS AND OTHER
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Digital Economy Group_Input Tax Report
Information Technology Industry Council_Input Tax Report
International Bar Association_Input Tax Report
International Chamber of Commerce_Input Tax Report
International Tax and Investment Center_Input Tax Report
Korea Chamber of Commerce and Industry_Input Tax Report
- ADDITIONAL INPUTS
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Input paper by the International Bureau for Fiscal Documentation (IBFD)
Input papers by the International Centre for Tax and Development (ICTD)
Indicative list of entities active in capacity-building in the international tax cooperation space (forthcoming)
Please contact taxreport2023@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.