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”

Replies to the Reservations made by the United States and countries agreeing in the vote.

Abstract

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 consensus of the General Assembly of the United Nations has approved the text with 97 votes in favour, 55 against, and 13 abstentions.

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.