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EU Explanation of Vote – UN General Assembly 2nd Committee: Promotion of inclusive and effective international tax cooperation

26.11.2025
New York

25 November 2025, New York – Explanation of vote on behalf of the European Union and its Member States delivered by Denmark at the 80th Session of the UN General Assembly Second Committee on Agenda item 16(h):  Promotion of inclusive and effective international tax cooperation at the United Nations

 

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  1. Mr Chair, I deliver this explanation of vote on behalf of the European Union and its Member States. 

     

  2. The Candidate Countries North Macedonia*, Montenegro*, Albania*, Ukraine, the Republic of Moldova and Bosnia and Herzegovina* align themselves with this statement.

     

  3. The EU and its Member States share the goal of inclusive and effective international tax cooperation. The EU and its Member States have maintained constructive good faith engagement in this process since the outset. 

     

  4. We thank the African Group and agreed with its approach: to a short text, focused on the ongoing work in the Intergovernmental Negotiating Committee on a Framework Convention for international tax cooperation at the UN. 

 

  1. We also thank the proponents of the resolution for their flexibility on OP1 where we and other delegations signalled issues with the zero draft language. 

 

  1. We regret, however, that the other reservations raised from the outset of consultations – and that we feel could have been resolved – were not given due consideration. We have thus ABSTAINED in the vote called on this resolution. 

     

  2. The EU and its Member States are compelled to dissociate from two paragraphs in the resolution, OPs 2 and 3. We have reiterated particular concerns on elements within these paragraphs in every consultation and broken silence on these issues: 

 

  • We acknowledge with appreciation the positive spirit that has accompanied the work in the substantive sessions of the INC, particularly the latest session in Nairobi, as well as the informal inter-sessional discussions thus far.

 

  • However, we recall that negotiations are ongoing and stress that, for the EU, this resolution should not be an assessment of the negotiations thus far, nor a pre-judgment of their possible outcome. In OP2, we preferred the Facilitator’s wording of “welcoming discussions held” and regret that the final text reverts to “welcoming the progress made”, despite many delegations expressing preference for a more neutral formulation as proposed by the Facilitator.

 

  • In OP2, the EU has also repeatedly objected to the reference to the roadmap and working methods retained in the last sentence. While this informal document guides the work of the INC, it was not agreed by the INC bureau nor put to the membership for adoption. Its provisions have been interpreted pragmatically by the INC but it has no place in this resolution. We recall reservations expressed by Member States including insufficient emphasis on economic, legal and technical analysis as a basis for work of the INC, or a lack of provisions on working methods to ensure effective participation. We have not heard any substantiated arguments for the retention of this reference. 

 

  • In OP3, the EU and its Member States also appreciated the Facilitator’s compromise proposal, clarifying references to the liquidity situation and support from the Secretariat for the INC without prejudice to Fifth Committee deliberations. The final paragraph as retained lacks these necessary clarifications.

 

  1. The EU and its Member States must also express disappointment that other concerns and bridging proposals were not considered, notably relating to OP5, which does not fully reflect agreed wording from the Sevilla Commitment, in particular with respect to constructive engagement in the negotiations on the Convention and its protocols.

     

  2. Nevertheless, the EU and its Member States reiterate our continued constructive posture and our strong belief in the utility of international cooperation on tax and related instruments. We have thus ABSTAINED in the vote on the resolution as a whole.  

 

  1. While we regret that consensus could not be reached on this resolution, we recall that the EU and its Member States continue to engage constructively in  the work of the Intergovernmental Negotiating Committee for a Framework Convention and participated actively in its third substantive session in Nairobi this month, where discussions were conducted in an open and constructive spirit. 

 

I thank you.


 

* North Macedonia, Montenegro, Serbia, Albania and Bosnia and Herzegovina continue to be part of the Stabilisation and Association Process.