Chair, Dear Colleagues,
Norway is committed to advancing global tax cooperation and values the UN’s role in ensuring inclusive discussions on these matters.
A fair, transparent, and effective international tax system is critical for achieving the Sustainable Development Goals. All countries—regardless of income level—must be able to mobilize domestic resources to reduce inequality and promote sustainable growth. Tackling tax evasion and avoidance, which disproportionately affect developing countries, requires strong political will and constructive engagement from all stakeholders.
We should leverage the UN’s convening power to forge widely supported and effective solutions. In doing so, we can raise global ambition on tax, strengthen capacity building, and ensure inclusive representation
This first substantial session is a key opportunity to advance discussions and lay a strong foundation for the negotiations ahead. Norway sees the Framework Convention as a chance to reinforce multilateralism in tax governance. It should build on existing efforts while ensuring the voices of all are fully reflected.
Inclusive cooperation means engaging all relevant actors—civil society, the private sector, academia, and the media. Their perspectives will strengthen our deliberations and outcomes.
Norway also emphasizes the importance of complementarity with existing mechanisms such as the OECD, the Inclusive Framework, and the Global Forum. We remain firmly committed to these forums and their processes. Enhancing coordination across forums and avoiding fragmentation will improve the coherence and impact of our collective efforts.
We welcome the work that has been carried out under the three workstreams established by the Convention process, on the Framework Convention, the protocol on the taxation of services, and the protocol on dispute prevention and resolution. This work is essential in guiding our discussions, and we welcome delegations’ active and constructive engagement. To effectively guide the process ahead and ensure the broadest possible participation, our further deliberations should be grounded in a robust analytical framework.
We look forward to the negotiations ahead, and to working with all delegations to build a robust and effective framework that benefits all.
Thank you.