On 23 November 2022, the UN General Assembly Second Committee (Economic and Financial) approved 11 draft resolutions, including a resolution on global tax cooperation introduced by Nigeria. The resolution, "Promotion of inclusive and effective international tax cooperation at the United Nations" (document A/C.2/77/L.11/Rev.1), would have the Assembly decide to begin intergovernmental discussions in New York at the UN Headquarters on ways to strengthen the inclusiveness and effectiveness of i…