CYIL vol. 14 (2023)

PAVLÍNA KRAUSOVÁ CYIL 14 (2023) [First, it] begin intergovernmental discussions (…) on ways to strengthen the inclusiveness and effectiveness of international tax cooperation through the evaluation of additional options, including the possibility of developing an international tax cooperation framework or instrument that is developed and agreed upon through a United Nations intergovernmental process, taking into full consideration existing international and multilateral arrangements. The nature of the statement remains open, but concepts of such framework or instrument could mean an emergence of a completely new institutional framework at the UN level that would take over many of the functions currently performed by the OECD. It could also mean a development of a new multilateral convention 86 This resolution may also be seen as an opening of a second phase of the global multilateral cooperation. While the OECD has continuously acknowledged concerns over legitimacy and developed a unique framework through which the voices of non-member countries could be heard, it is clear that such concerns have not been satisfied. Second, in the resolution, the Secretary-General was asked to prepare a report analysing all relevant international legal instruments, other documents, and recommendations that address international tax cooperation, as well as outlining potential next steps, which will be not only discussed with relevant stakeholders, but which will be included in the provisional agenda of its seventy-eighth session, under the item entitled “Macroeconomic policy questions”, a sub item entitled “Promotion of inclusive and effective international cooperation on tax matters at the United Nations”. The fact that this issue has been firmly put on a future agenda shows that the effort for change is sincere and will be promoted and discussed in the future. The UN is not the only forum where possible changes are vividly discussed 87 and various conferences are taking place, focused specifically on the needs of developing states in multilateral cooperation. 88 The academics have also responded to the call for participation. This momentum may represent a critical juncture where the developing states take steps to override the current institutional constrains. Among the possible goals may be a greater role in agenda setting and redefining the subject matter, improving modes of consensus building, simplifying the legal landscape, or focusing on international cooperation that is technically feasible and likely to generate revenue and improve collaboration between the political policymakers and detail-oriented technocrats. 89 3.6 Future challenges and Opportunities of Multilateral Cooperation The concerns of the developing states are persistent and are in some way a continuation of efforts to develop an inclusive international cooperation in the tax matters under the auspices of the UN. However, the OECD has developed and undisputable expertise in the area of 86 BAKER, P. (2023). The UN GA Resolution and a Possible UN Multilateral Treaty International Taxation: What Role for the UN?, Amsterdam. In his lecture, the author explored in more detail political context and possible avenues of this new form of cooperation. 87 African Tax Administration Forum is an international organisation with an aim of mobilizing domestic resources among its members, more information on https://www.ataftax.org/10-years-of-ataf. 88 For example, International Centre for Tax and Development, an independent research centre focused on improving tax policy and administration in lower-income countries. organised a Conference Global Tax Governance at a Crossroads in June 2023, more information available at https://www.ictd.ac. 89 HEARSON, M. (2023, 30.5.). Have We Reached a Critical Juncture for Global Tax Governance? https://www. ictd.ac/blog/critical-juncture-global-tax-governance/.

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