Norway places great importance on ambitious international tax cooperation. We have therefore engaged constructively in this process with the goal of achieving broad agreement.
We recognize the added value of having tax discussions at the UN. My government has high ambitions in the collaborative work to fight tax evasion and illicit financial flows, the implications of which are especially dire for developing countries. It is therefore crucial that we succeed in making international tax cooperation more effective and inclusive, ensure fairness and implement the Sustainable Development Goals.
Norway acknowledges a UN framework convention for international tax cooperation as a tool to make global tax cooperation more inclusive and effective and address challenges related to domestic resource mobilization.
The UN has shown its relevance in raising the level of ambition in global tax matters. Progress has been made on international tax cooperation in the financing for development agenda. We also recognize that important milestones have been achieved in tax cooperation in other international fora and mechanisms. The UN tax convention process would benefit greatly from closer coordination with these processes, most notably with the ongoing work of the OECD and Inclusive Framework.
To achieve an impactful and universally acceptable outcome, the negotiation process ahead must be inclusive, transparent, based on expert analysis and evidence, and aim for the broadest possible agreement.
We look forward to concluding the issue of decision-making in the organisational session in February. This is an important element for a successful negotiation process, which must be resolved and decided.
We further believe that thorough and broadly accepted exper t analysis of the issues to be addressed is fundamental in order to create a greater understanding of the complex issues at hand, and in turn in order to achieve a universally acceptable outcome. It remains essential that international tax cooperation at the UN should seek to build synergies with existing mechanisms and processes, in a way that mutually reinforces
their strengths.
We consider that these important elements should have been more forcefully addressed
in this resolution and the Terms of Reference; therefore, Norway has abstained.
We look forward to engaging actively and constructively in these negotiations, to find the necessary agreement to a framework convention and protocols that will have real
impact