Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to support the implementation of UN General Assembly resolution A /RES/78/230 on the Promotion of inclusive and effective international tax cooperation at the United Nations adopted on 22 December 2023.

The UK has been an active participant in negotiations at the UN, as we are committed to working with others to ensure inclusive and effective international tax cooperation.

We maintain the view that a UN Framework Convention will only be successful in delivering this objective if it is clear in its aims, seeks to build upon rather than reinvent existing initiatives, and seeks to secure the broad support and participation of members.

We will continue to engage constructively in support of those principles.