Technical report : promoting inclusive and effective tax cooperation at the United Nations

Abstract

The present report builds on the invaluable input contained in the final report of the High-level Panel on Illicit Financial Flows from Africa, published in 2015. That report set out key findings and recommendations that reflected the urgent need for Africa to shape the international tax agenda so that it would promote the interests of African countries. In the report, the High-level Panel recognized the historical dynamics of colonial dominance that had hindered equitable cooperation and called for a paradigm shift towards a globally inclusive and intergovernmental process at the United Nations. The present report draws on the expertise and contributions of esteemed African institutions, including the African Union Commission, ECA African Tax Administration Forum, and Tax Justice Network Africa, and on reports issued by the Forum on Economic and Fiscal Policy, the High-level Panel on International Financial Accountability, Transparency and Integrity for Achieving the 2030 Agenda, the United Nations Tax Committee and the United Nations Conference on Trade and Development (UNCTAD).