Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation
General Assembly resolution 78/230
General Assembly resolution 78/230
The UN Tax Committee strengthens international cooperation on tax matters, domestic and international, with a special focus on needs and capacities of developing countries in this area. It generates practical guidance for governments, tax administrators and taxpayers to strengthen tax systems for sustainable development.
Committee meetings are open to participation by observers from Member States and other stakeholders, including international and regional organizations, academia, civil society, and the private sector.
The global economy is facing multiple shocks that are reversing progress on the Sustainable Development Goals (SDGs). The pandemic, the fallout from the war in Ukraine, rising food and energy prices, and much tighter financial conditions leave many developing countries faced with impossible choices.
At the halfway point to the 2030 Agenda, and at a time when achieving the SDG is in serious peril, many countries are forced to cut back on essential social expenditure and investment in the SDGs and climate action.
UNDESA/FSDO, UNCDF and UNOPS are implementing the UN capacity development initiative on enhancing the resilience, accessibility, and sustainability of infrastructure assets in developing countries initiative in support of the 2030 Agenda.
The UN Tax Committee strengthens international cooperation on tax matters, domestic and international, with a special focus on needs and capacities of developing countries in this area. It generates practical guidance for governments, tax administrators and taxpayers to strengthen tax systems for sustainable development.
Committee meetings are open to participation by observers from Member States and other stakeholders, including international and regional organizations, academia, civil society, and the private sector.
Despite progress since the adoption of the Addis Agenda, growing uncertainties and risks threaten development progress and sustainable finance prospects. As global challenges are more integrated, responses become increasingly fragmented. Facing this context, it is more important than ever to bring financing sustainable development to the center of the international agenda. The High-level Dialogue will aim to renew global commitment to financing at the highest political level.