An advance unedited version of a report from the UN Secretary-General has been published as required under the resolution adopted in December 2022 on the "Promotion of inclusive and effective tax cooperation at the United Nations". The report analyses existing arrangements in international tax cooperation, identifies additional options to make such cooperation fully inclusive and more effective, and outlines potential next steps. The report finds that enhancing the UN role in tax-norm shaping and rule setting, fully considering existing multilateral and international arrangements, appears the most viable path for making international tax cooperation fully inclusive and more effective. In this...