New article in press - About RESOLUTION A/C.2/77/L.11/REV.1 “PROMOTING INCLUSIVE AND EFFECTIVE INTERNATIONAL TAX COOPERATION WITHIN THE UNITED NATIONS”
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This article will be published in the next issue of the Review of International and European Economic Law (Issue no. 3, 2023). The text is published, however, in advance, due to the urgency of the matter.
AFRICA HAS SPOKEN: RESOLUTION A/C.2/77/L.11/REV.1 OF THE UNITED NATIONS GENERAL ASSEMBLY (SECOND COMMITTEE): “PROMOTING INCLUSIVE AND EFFECTIVE INTERNATIONAL TAX COOPERATION WITHIN THE UNITED NATIONS” MACROECONOMIC POLICY ISSUES (77 SESSION, 2ND COMMISSION G.A.)
On November 23, 2022, the United Nations General Assembly approved by consensus Resolution A/C.2/77/L.11/Rev. 1, entitled: “Promoting inclusive and effective international tax cooperation in the United Nations”.
This resolution incorporates at least two possible proposals: a) initiate intergovernmental meetings in United Nations (UN) New York to strengthen inclusive and effective international tax cooperation, including the possibility of developing a framework or instrument on international tax cooperation in the UN (paragraph 2) and b) Consider future actions such as the establishment of an intergovernmental body for international tax cooperation within the framework of the United Nations (paragraph 3).
The purpose of this review article is to present replies to the reservations made by the US and other developed countries (countries with their vote against), regarding paragraph 2 (possible creation of a framework or instrument for international tax cooperation in the UN ) and some, less, on paragraph 3, related to the construction of a government agency for international tax cooperation within the United Nations, arguing the origin of its adoption of said proposals.