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

Abstract

This technical report addresses the pressing need for inclusive and effective international tax cooperation, particularly in the context of Africa's unique challenges and historical inequalities. It highlights the detrimental impact of illicit financial flows (IFFs) on the continent's development and emphasizes the importance of empowering African nations to assert their voice in global tax governance. The report critiques the existing international tax architecture, dominated by OECD proposals that often exclude developing countries, and advocates for a paradigm shift towards a UN-led intergovernmental process. It outlines the historical context of international taxation, identifies key challenges and opportunities, and proposes a framework convention for international tax cooperation that prioritizes inclusivity, equity, and transparency. The report calls for a collaborative approach among African leaders, policymakers, and relevant stakeholders to shape a fairer global tax system that aligns with the aspirations of the 2030 Agenda for Sustainable Development.