According to a UN release, the UN Second Committee (Economic and Financial) approved the resolution titled the "Promotion of inclusive and effective international tax cooperation at the United Nations" on 22 November 2023 (document A/C.2/78/L.18/Rev.1). The resolution calls for the development of a UN framework convention on international tax cooperation in order to strengthen international tax cooperation and make it fully inclusive and more effective. The Committee approved it by a vote of…