Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 61 of the report of the United Nations Secretary-General on Promotion of inclusive and effective international tax cooperation at the United Nations, published on 8 August 2023, whether the Government has made an assessment of the compatibility of the options in the table with UK tax policy.

The Government believes international cooperation is important in tackling global tax challenges, and actively engages with the OECD’s and UN’s work on tax policy.

The Government is committed to ensuring internationalensuring international tax rules and standards are effective as well as inclusive. To this end, the Government has supported consensus-based reform of the international tax rules through the OECD, including through the G20/OECD Inclusive Framework (with over 130 members) and the Global Forum (with over 160 members), in which non-OECD members participate on an equal footing. This reflects the strong expertise that sits within the OECD and the steps taken in recent years to become ever more inclusive of the needs of developing countries.