The Oxford University Centre for Business Taxation and the Tax Law Research Group at Oxford (supported by the Chartered Institute of Taxation and the UK IFA Congress Trust) recently hosted a workshop on UN GA Resolution 78/230 on the Promotion of Inclusive and Effective International Tax Cooperation at the United Nations. The two-day workshop, addressed the background to the United Nations’ resolution, its institutional underpinnings, lessons learned from other international cooperative regimes, and the specific protocol being discussed. Participants included academics and policy makers from international organizations, governments and NGOs, lawyers, accountants and economists. The two days in-depth discussion allowed for the consideration of both institutional and substantive tax law issues relevant to a new structure for tax cooperation at the UN.
