Questions and answers on the UN General Assembly Resolutions and the proposal for a UN Convention on Tax


At the United Nations, governments are currently negotiating a resolution tabled by the Africa Group, which calls for a comprehensive UN tax convention to be negotiated.

A newly published Q&A provides answers to 47 frequently asked questions about the UN tax discussions, such as: 

  • Why do we need a UN Convention on Tax? 
  • What is the 2023 Draft Resolution On International Tax Cooperation?
  • What will be decided at the UN in November 2023?
  • Won't the UN just be duplicating the OECD?
  • Do OECD countries have an interest in supporting a UN Tax Convention? 
  • What is the role of Foreign Ministries and Parliamentarians? 

Furthermore, the document explains why this issue is highly relevant to the broader UN agenda, including sustainable development, gender equality and the global fight against climate change. 

Download the Q&A document