{"id":1453,"date":"2023-08-09T10:23:41","date_gmt":"2023-08-09T10:23:41","guid":{"rendered":"https:\/\/legalavocado.com\/wp\/?p=1453"},"modified":"2023-08-11T13:26:38","modified_gmt":"2023-08-11T13:26:38","slug":"un-should-take-greater-role-in-setting-global-tax-policy-says-draft-of-secretary-general-report","status":"publish","type":"post","link":"https:\/\/legalavocado.com\/wp\/un-should-take-greater-role-in-setting-global-tax-policy-says-draft-of-secretary-general-report\/","title":{"rendered":"UN Should Take Greater Role in Setting Global Tax Policy, Says Draft of Secretary General Report"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1453\" class=\"elementor elementor-1453\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67bddfc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67bddfc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2758bfa\" data-id=\"2758bfa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0025e37 elementor-widget elementor-widget-image\" data-id=\"0025e37\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 20-09-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/legalavocado.com\/wp\/wp-content\/uploads\/2023\/08\/UN7920529__MEA1234_-768x512.jpg\" class=\"attachment-medium_large size-medium_large wp-image-2065\" alt=\"\" srcset=\"https:\/\/legalavocado.com\/wp\/wp-content\/uploads\/2023\/08\/UN7920529__MEA1234_-768x512.jpg 768w, https:\/\/legalavocado.com\/wp\/wp-content\/uploads\/2023\/08\/UN7920529__MEA1234_-300x200.jpg 300w, https:\/\/legalavocado.com\/wp\/wp-content\/uploads\/2023\/08\/UN7920529__MEA1234_.jpg 800w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">A view of the flags and an entrance to the UN Headquarters. UN Photo\/Manuel El\u00edas<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e8fca61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8fca61\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09de94c\" data-id=\"09de94c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab533c8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ab533c8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 20-09-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>The United Nations should expand its role in setting global tax rules and policies, a role the rich country-led OECD has dominated for decades, according to a new draft<a href=\"https:\/\/financing.desa.un.org\/sites\/default\/files\/2023-08\/A-78-235_advance%20unedited%20version_0.pdf\" target=\"_blank\" rel=\"noopener\">&nbsp;<i><u>report<\/u><\/i><\/a> to the UN Secretary General.<\/p>\n<p>The 19-page &#8220;advance unedited version&#8221; report on the &#8220;Promotion of inclusive and effective international tax cooperation at the United Nations&#8221; comes amid growing&nbsp;<a href=\"https:\/\/legalavocado.com\/wp\/2023\/07\/25\/oecd-tax-policy-work-is-failing-to-stem-tax-abuse-report-argues\/\" target=\"_blank\" rel=\"noopener\"><i><u>calls<\/u><\/i><\/a> for the global body to replace the Paris-based Organization for Economic Cooperation and Development as arbiter of international tax rules.<\/p>\n<p>The draft is dated Aug. 8 and was posted Tuesday on the internet. It says it is based on submissions and consultations with UN member states and other stakeholders.<\/p>\n<p>Although the 38-member OECD has in recent years tried to involve developing countries in its tax policy work on base erosion and profit shifting and its recent work on&nbsp;<a href=\"https:\/\/legalavocado.com\/wp\/2023\/08\/04\/most-big-company-tax-leaders-preparing-for-oecd-rules-but-dont-expect-big-impact\/\" target=\"_blank\" rel=\"noopener\"><i><u>minimum taxation of multinationals<\/u><\/i><\/a>&#8216; profits, &#8220;these OECD initiatives often do not adequately address the needs and&nbsp;priorities of developing countries and\/or are beyond their capacities to implement,&#8221; the report says.<\/p>\n<p>By contrast, &#8220;the UN is attuned to the need to provide guidance that provides different options that are appropriate for countries at varied levels of development,&#8221; the report says.<\/p>\n<p>It identifies three options for the UN to consider: (1) a new multilateral convention on tax; (2) a framework convention on international tax cooperation; or (3) a framework for international tax cooperation. It outlines steps for the options, each of which would have to be developed and agreed on by UN member states.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A view of the flags and an entrance to the UN Headquarters. UN Photo\/Manuel El\u00edas The United Nations should expand its role in setting global tax rules and policies, a role the rich country-led OECD has dominated for decades, according to a new draft&nbsp;report to the UN Secretary General. The 19-page &#8220;advance unedited version&#8221; report [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[32,5,4,17,21],"tags":[],"class_list":["post-1453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-multinational-enterprises","category-oecd","category-tax","category-transfer-pricing","category-united-states"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/posts\/1453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/comments?post=1453"}],"version-history":[{"count":76,"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/posts\/1453\/revisions"}],"predecessor-version":[{"id":2071,"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/posts\/1453\/revisions\/2071"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/media\/2065"}],"wp:attachment":[{"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/media?parent=1453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/categories?post=1453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalavocado.com\/wp\/wp-json\/wp\/v2\/tags?post=1453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}