Question to the Foreign, Commonwealth & Development Office:

To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, what conversations he has had with the Treasury regarding the UK's approach to negotiations on the UN Framework Convention on International Tax Cooperation.

The Secretary of State has not spoken with His Majesty's Treasury (HMT), however, the Foreign, Commonwealth and Development Office (FCDO) has been working closely with HMT, as the lead department for tax policy, since the start of the United Nations (UN) Framework Convention on International Tax Cooperation negotiations.

The UK continues to engage constructively in the discussions and remains committed to supporting inclusive and effective international tax cooperation. A future UN Framework Convention could have a role in supporting that aim, but it will only be successful if it seeks to build upon rather than reinvent existing initiatives, and seeks to secure the broad support and participation of members.