Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department is taking steps to support the implementation of the UN General Assembly’s resolution on the Promotion of inclusive and effective international tax cooperation at the United Nations.

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]