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The proposal presented by a group of African countries and entitled “Resolution on the promotion of inclusive and effective international tax cooperation within the United Nations” was adopted by the UN General Assembly with 125 votes in favour, 48 against and 9 abstentions. A historic vote, which kicks off an intergovernmental tax process at the United Nations to negotiate a new UN Framework Convention on international tax cooperation. A vote that marks the culmination of a process that involved governments from the South of the world, international civil society and various organizations active in the global movement for a tax system more suitable for financing development in less developed countries.
The representative of Nigeria, presenting the draft resolution on behalf of the African group, described it as a beacon of hope for developing countries: “It responds to our aspirations set out both in the African Union’s Agenda 2063 and in the 2030 for sustainable development, supporting our commitment to strengthening tax systems and promoting tax fairness”.
Tove Maria Ryding, Tax Coordinator at the European Network on Debt and Development (Eurodad), said: “We warmly welcome the adoption of the UN Tax Resolution, which marks a truly historic change. The Africa Group has led a democratic tax revolution and won the right of developing countries to participate on an equal footing in the development of global tax standards.”
European countries, the United States, Canada, Australia, Japan, South Korea, Israel, Ukraine and New Zealand voted against the resolution, while Armenia, Costa Rica, El Salvador, Iceland, Mexico, Norway, Peru, Turkey and the United Arab Emirates. Countries that voted against the resolution will still be invited to join the intergovernmental process which will start in 2024.
“While the African Group has shown great leadership, several OECD countries have sought to block and hinder the UN process – added Ryding – these include EU countries, who say they are committed to tax cooperation international, but today they demonstrated the exact opposite by voting against the Africa Group’s resolution.” [Da Redazione InfoAfrica]
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