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Vol 65 No 3

Published 1st February 2024


The next stage in the battle over global tax rules

Plans for a UN authority on tax policy backed by African states are gaining ground in spite of western resistance

How are western states going to respond after losing a battle at the UN General Assembly last November over how global tax rules are negotiated? The European Union and Britain were blindsided by the vote on a UN tax convention with a mandate to re-write international tax policy, tabled by Nigeria on behalf of the UN African Group, which was passed by 125 votes to 48 at the UN General Assembly in November despite a concerted effort to water it down.

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