The Council of the European Union has published a response (contribution) to the consultation following the UN resolution adopted in December 2022 on the "Promotion of inclusive and effective tax cooperation at the United Nations". As previously reported, the resolution provides for intergovernmental discussions in New York at the UN Headquarters on ways to strengthen the inclusiveness and effectiveness of international tax cooperation, including the possibility of developing an international tax cooperation framework or instrument. For this purpose, the UN Secretary-General is consulting with Member States and relevant stakeholders for the preparation of a report as the basis for further...