South Centre Inputs to UN Secretary-General for “Promotion of inclusive and effective tax cooperatio

The South Centre submits the following comments and recommendations to the UN Secretary-General for the report being prepared in response to UN General Assembly resolution 77/244 on “Promotion of inclusive and effective tax cooperation at the United Nations.” II. [...] For example, the OECD Inclusive Framework, Global Forum on Exchange of Information and the UN Tax Committee all work on the same issues such as taxation of the digital economy and exchange of information, to name a few. [...] All parties to the UNTCI would be represented at the COP which would monitor the implementation of the Convention and any other legal instruments that the COP adopts, and take the decisions necessary to promote its effective implementation through institutional and administrative arrangements. [...] De-duplication of efforts The agenda decided by the COP to the UNTCI will then be carefully allocated to the existing bodies/fora to minimize duplication of efforts and maximise synergies. [...] Further, the rules of procedure can bring maximum transparency and accountability in the functioning of all the existing fora, especially the IF and the GF.