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).


African Group_Input Tax Report (on behalf of its Members)

Armenia_Input Tax Report

Australia_Input Tax Report

Azerbaijan_Input Tax Report

Belarus_Input Tax Report

Canada_Input Tax Report

Costa Rica_Input Tax Report

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)

India_Input Tax Report

Italy_Input Tax Report (in addition to EU input)

Japan_Input Tax Report

Liechtenstein_Input Tax Report

Morocco_Input Tax Report

New Zealand_Input Tax Report

Nigeria_Input Tax Report

Philippines_Input Tax Report

Russian Federation_Input Tax Report

Saudi Arabia_Input Tax Report

Singapore_Input Tax Report

Spain_Input Tax Report (in addition to EU input)

Switzerland_Input Tax Report

Ukraine_Input Tax Report

United Kingdom_Input Tax Report

United States_Input Tax Report


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

Stolte-Detring, Titia_UNTC Member_Input Tax Report

Willfors, Ingela_UNTC Member_Input Tax Report


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

United Nations University_Input Tax Report

UN Women_Input Tax Report


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

South Centre_Input Tax Report

West African Tax Administrative Forum_Input Tax Report


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  

Eurodad_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

OXFAM_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

UK Women's Budget Group_Input Tax Report

Yang, Xiang_Input Tax Report


Agency of the Inspector General of Taxes, Revenues and Parafiscal Contributions Colombia_Input Tax Report 

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

KPMG LLP_Input Tax Report

Korea Chamber of Commerce and Industry_Input Tax Report

National Foreign Trade Council_Input Tax Report

PWC International_Input Tax Report


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 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.

Tax Report 2023 Homepage