The United Nations has announced that the General Assembly adopted 28 resolutions and 1 decision on 22 December 2023, concluding the main part of its seventy-eighth session. This includes the adoption of the resolution on the "Promotion of inclusive and effective international cooperation on tax matters at the United Nations" by a recorded vote of 111 in favor to 46 against, with 10 abstentions (Armenia, Costa Rica, El Salvador, Iceland, Mexico, Norway, Peru, South Sudan, Türkiye, United Arab Emirates). As previously reported, the resolution calls for the development of a UN framework convention on international tax cooperation in order to...