Africa: Taxation

(asked on 23rd November 2023) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason the UK Permanent Representative at the United Nations voted against the resolution proposed by the Africa Group entitled Promotion of inclusive and effective international cooperation on tax matters at the United Nations; and whether the Government plans to support the development of a new UN Framework Convention on International Tax Cooperation following the adoption of that resolution.


Answered by
Nigel Huddleston Portrait
Nigel Huddleston
Financial Secretary (HM Treasury)
This question was answered on 28th November 2023

The UK strongly supports developing countries’ efforts to scale-up domestic resource mobilisation to finance sustainable development.

The International Development White Paper published on Monday 20th November commits to building a stronger and fairer international tax system for all.

However, the UK, alongside many other countries, is concerned that proceeding with a UN convention on international tax at this time would not be the most effective way to achieve these goals. An Explanation of vote was published on GOV.UK on 22 November: https://www.gov.uk/government/speeches/the-uk-is-committed-to-building-a-fairer-international-tax-system-for-all-uk-statement-at-the-un-second-committee.

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