Pieter Baert Profile picture
Mar 22 • 6 tweets • 3 min read
NEW: The #EU and the #UnitedNations tax resolution🧵: On Monday 20 March, the EU sent its contribution to the public consultation on closer and inclusive tax cooperation at the #UN. Full contribution can be found here: data.consilium.europa.eu/doc/document/S… /1
Bit of history, back in December 2022, the UN General Assembly adopted a resolution on the "Promotion of inclusive and effective international tax cooperation at the UN". documents-dds-ny.un.org/doc/UNDOC/GEN/… /2
The resolution was seen as thinly-veiled criticism of the #OECD's Inclusive Framework. Developing countries felt left out during the negotiations on the OECD's milestone reform of international corporate taxation and advocated for a greater role for the UN in tax policy /3
The EU's response to the resolution is very telling. The EU believes that the UN can play a key role in tax policy making, and recognises the need for closer cooperation on tax evasion and tax avoidance. /4
At the same time, the EU expresses its support for the OECD framework and its achievements and argues that "undue duplication of international efforts" should be avoided, and encourages developing countries to participate in "existing multilateral fora". /End

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