Taxation: International Cooperation

(asked on 13th December 2023) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the resolution of the United Nations General Assembly Second Committee on establishing a United Nations Framework Convention on International Tax Cooperation adopted on 22 November 2023, whether the Government plans to support this resolution.


Answered by
Gareth Davies Portrait
Gareth Davies
Exchequer Secretary (HM Treasury)
This question was answered on 18th December 2023

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

The UK engaged constructively in the negotiations on the UN tax resolution. 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 22nd November. [LINK]

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