These papers are prepared by The International Centre for Tax and Development (ICTD) at the request of the UN Department of Economic and Social Affairs as analytical inputs to the Report of the Secretary-General on the “Promotion of Inclusive and effective international tax cooperation at the United Nations” (A/78/235), which was submitted in response to General Assembly resolution 77/244. The ICTD papers do not necessarily reflect the views of the United Nations. The ICTD input papers are also available from the ICTD website, here and here.
Input paper by ICTD: “Inclusive and effective international tax cooperation: views from the Global South”