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The Intergovernmental Group of Twenty-Four on International Monetary Affairs and Development (G24) issued a communiqué on 11 April 2023 covering various topics, including international tax reform. The communiqué supports the reform principles under the global tax deal agreed upon by the G20/OECD BEPS Inclusive Framework and calls for remaining issues for emerging market and developing economies to be addressed, including through intergovernmental negotiations at the UN. In this respect, the communiqué states the following: International tax reform is important to provide the resources necessary to invest in economic recovery, climate action and the Sustainable Development Goals (SDGs). We therefore call...