The OECD’s competitor on recommendations for taxation systems and exchange of tax information is the United Nations [1]. This organisation has a tax committee [2].

The latest UN tax document is the Tax Report 2023 [3] that is supposed to promote ‘inclusive and effective tax cooperation’. An advance unedited version of the document prepared is accessible [4]. Fortunately it is only 19 pages, that I have looked through.

My impression is that the document is only about sharing financial information between countries, but does not look at equitable taxation. The victims of FATCA, such as people who are tax resident in the EU and have US citizenship, will not benefit, it seems, as the US tax system – with Citizenship-Based taxation – is not tested.

Maybe a reader who is a tax expert can tell me more.

Notes

[1] What the differences are, is still unclear to me, see also my article (in Dutch).
[2] According to the UN DESA page the UN Tax Committee “generates practical guidance for governments, tax administrators and taxpayers on fundamental and frontier issues in international tax cooperation.
[3] The article contains familiar texts on international tax cooperation, fighting illicit financial flows and combating aggressive tax avoidance and evasion. Nothing new there.
[4] Promotion of inclusive and effective international tax cooperation at the United Nations (pdf).