On 28 August 2023, the final report from the UN Secretary-General was published as required under the resolution adopted in December 2022 on the "Promotion of inclusive and effective tax cooperation at the United Nations". As previously reported, an advance unedited version of the report was published earlier in the month. The final report largely follows the advance version, including an analysis of existing arrangements in international tax cooperation, as well as the identification of three options to make such cooperation fully inclusive and more effective: a multilateral convention on tax, which would be a binding legal agreement; a framework...