Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of establishing an intergovernmental tax body at the United Nations.
The UK Government welcomes the current United Nations tax committee’s efforts to foster universal participation in international legal instruments on tax matters and its work on capacity building.
The UK's priority is to maintain effective and representative arrangements for international cooperation in tax matters that respects member states' sovereignty and avoids duplication with the work of other international organisations. Therefore, the Government would not support an upgrade of the committee to an intergovernmental body at this time.