Shaping the UN’s Future Role in International Tax Cooperation: Resolution A/RES/77/244 and the Options Raised in Tax Report 2023 as an Opening for Legally Binding Tax-Norm Setting by the UN

Abstract

In December 2022, the UN General Assembly adopted Resolution A/RES/77/244 on the promotion of inclusive and effective international tax cooperation. Moreover, Tax Report 2023 may institute an intergovernmental tax body providing for legally binding guidelines for national tax systems. This article considers the chances for such international tax cooperation.