Promotion of Inclusive and Effective Tax Cooperation at the United Nations Submission to the UN Secretary General, 78th General Assembly Session, 5-19 September 2023

States have clear obligations to cooperate effectively and fairly in order to reform global taxation with the aim of mobilizing sufficient resources to meet their respective human rights obligations, address inequality, achieve the SDGs and finance a just climate transition. A key way to achieve this goal is for states to support the development of a UN Tax Convention that would establish a UN Tax Body to promote domestic resource mobilization through the effective and equitable governance of taxing rights across the globe.

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