Advancing fair and inclusive tax cooperation for sustainable development

Tax policy is at the heart of sustainable development. From funding essential public services to tackling inequality, a fair and effective tax system is fundamental to a just and resilient global economy.

For two decades, the UN Committee of Experts on International Cooperation in Tax Matters has played a key role in shaping tax norms and providing practical solutions that address pressing global challenges—from digital economy taxation and environmental taxation to tax transparency and extractive industries taxation. 

The Committee’s guidance helps countries mobilize domestic resources, ensuring tax policies benefit all, particularly developing countries. The Committee will hold its Thirtieth Session from 24 to 27 March 2025.

Following the Committee, the ECOSOC Special Meeting on International Cooperation in Tax Matters will take place on 28 March 2025 at a crucial moment in international tax discussions. 

The meeting coincides with negotiations on a UN Framework Convention on International Tax Cooperation and preparations for the Fourth International Conference on Financing for Development taking place in Spain in July.

The meeting will focus on two critical themes:

1. Promoting inclusive and effective international tax cooperation: ensuring tax systems are fair, transparent, and responsive to today’s global challenges.
2. Promoting gender inclusivity through tax policy design and implementation: exploring how tax policies can reduce gender inequality and create more equitable economic opportunities.

With an SDG financing gap of $4 trillion annually, strengthening inclusive, evidence-based tax cooperation is more urgent than ever. The 2025 Special Meeting presents a key opportunity to move toward a fair, inclusive, and effective international tax system and promote policies that support sustainable, gender-inclusive development.

Learn more about the UN Committee of Experts on International Cooperation in Tax Matters: https://financing.desa.un.org/what-we-do/ECOSOC/tax-committee/tax-committee-home

Learn more about the ECOSOC Special Meeting on International Cooperation in Tax Matters: https://ecosoc.un.org/en/events/2025/special-meeting-ecosoc-international-cooperation-tax-matters

Photo credit: UN Photo/Kim Haughton