Developing nations could have a greater say over global tax rules after winning a diplomatic tussle at the, agreed by UN members, gives the body a mandate to kickstart intergovernmental talks on tax.
The resolution, presented by the African Group, ultimately paves the way for a UN convention on taxation and a new global tax body, according to campaigners. The resolution was fiercely opposed by some western diplomats behind the scenes in New York, officials on both sides of the debate around the UN’s role on tax affairs said.
As well as new global tax rules, the intergovernmental talks could also determine reforms to existing tax policy and the creation of fresh UN bodies.
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