UN Transcripts — https://transcripts.un.org/en/ecosoc/2026/11 Special meeting on international cooperation in tax matters - Economic and Social Council, 11th plenary meeting, 2026 session — Economic and Social Council — 27 March 2026 Language: en Automatically generated transcript — may contain errors. Not an official United Nations record. --- ECOSOC · President [16:22]: Excellencies, distinguished delegates, I call to order the 11th meeting of the Economic and Social Council. Distinguish the delegates before we proceed with the special meeting of the Council on International Cooperation in Tax Matters. I invite the Council to resume its considerations of agenda item two, adoption of the agenda and other organizational matters in order to take actions on true draft decisions contained in documents E 2026 L6 and E2026 L7. I first invite the Council to consider draft decisions L6 entitled Theme of the Humanitarian Affairs Segments of the 2026 Session of the Economic and Social Council, submitted by the Vice President of the Council, the Permanent representative of Spain. On the basis of informal consultations, I have been informed that draft decision L6 has no program budget implications. Are there any comments on the draft decisions E2026 L6. May I take is that the Council wishes to adopt draft decisions L6? I hear no objection. Draft decisions E 2026 L6 is adopted. The council will next consider draft decisions L6.7 entitled Economic and Social Council Meeting on the Transition from Relief to Development as submitted by the Vice Presidents of the Council, the prominent representatives of Dominican Republic and Spain. On the basis of the informal consultations, I have been informed that the draft decisions L7 has no program budget implications. Are there any comments on draft decisions E2026 L7. May I take it that the Council wishes to adopt draft decisions L7? I hear no objection. Draft decision E L 2026 L7 is adopted. Does any delegations wish to make a statement after the adoptions of the draft decisions? I see no request for the floor. Excellencies, distinct good delegates, I now invite the Economic and Social Council to begin its considerations of sub item H of Agenda Item 18, entitled International Cooperations in Tax Matters. Firstly, opening statement by the President of ecosoc. Excellencies, distinguished delegates, colleagues, it is my pleasure to open today's meeting and to welcome Member States, members of the United Nations Committee of Experts on International Cooperation and Tax Matters and representatives of international and regional organizations, academia, business and civil society. We meet at a critical moment for the global economy and for international cooperation. Around the world, governments face increasing fiscal pressures while the need for investment in sustainable development continues to grow. Countries must invest in public goods such as strengthening health systems and expanding education, and support inclusive and resilient economic growth. In this context, domestic resource mobilization is more important than ever. Strong and fair tax Systems are essential not only for financing development, they are also fundamental to building trust between governments and citizens and in strengthening the social contract. Yet many countries continue to face challenges in mobilizing tax revenues. Policy gaps, tax avoidance, illicit financial flows and administrative constraints continue to undermine revenue collections, particularly in developing countries. This is why international cooperations in tax matters remains so important. The Sebiyeh commitment adopted at the 4th International Conference on Financing for Development reaffirmed the importance of strengthening domestic resource mobilizations and enhancing international tax cooperation. Today's special meeting provides an opportunity for Member States and stakeholders to exchange experiences and perspectives on how these efforts can be advanced. The insights shared today will also help inform the broader work of ECOSOC and its partners in advancing the Financing for Sustainable Development agenda. Let me highlight several of the issues that will guide today's discussions. One concerns the modernization of international tax nexus rules. Traditional permanent establishment rules were designed for a very different economic landscape. Today, digitalizations and remote service delivery have transformed the way businesses operate across borders. Many countries are therefore exploring new approaches, including the concept of significant economic presence, to ensure that tax systems reflect these evolving economic realities. Another issue is the growing role of artificial intelligence in tax administration. New technologies offer opportunities to improve efficiency, to strengthen compliance and to enhance taxpayers services. At the same time, they raise important questions regarding governance, regarding transparency and regarding the protection of taxpayer rights. Ensuring that all countries can benefit from from these technologies will therefore require cooperation and capacity building. Excellencies the United nations provides an important platform for dialogue on these issues. Through the work of the UN Committee of Experts on International Cooperations in tax matters and through the broader Financing for Sustainable Development agenda, the United nations continues to support countries in strengthening tax policy and administrations. Today's meeting provides a space for dialogue and the exchange of experiences among Member States and stakeholders. I encourage all participants to engage actively in today's discussions. I thank you. I now invite Mr. Nabeed Hanif, Assistant Secretary General for Economic and Development, to deliver a statement. Mr. Hanif, you have the floor. UN Secretariat · Assistant Secretary-General for Economic and Development · Nabeed Hanif [25:12]: Thank you. Mr. President, Excellencies, distinguished members of the UN Tax Committee, thank you for your outstanding contributions to the work of United nations on international tax Cooperation, representative international organizations, and of course, civil society in the private sector. Distinguished delegates, ladies and gentlemen. First, I want to convey regrets from Mr. Lee Junha, the Under Secretary General of UN DASA who could not join you at this meeting. It is a pleasure to address this year's ECOSOC Special Meeting on International Tax Cooperation. I would be reinforcing some of the points the President has just communicated from the Secretariat's perspective. I thank the President for convening this discussion and for all of you to engage today on some of the critical issues under consideration at the United Nations. On international tax cooperation, let me make three simple points. First, financing sustainable development goals remains a defining challenge of our time. This was a clear message from the Seville commitment. Across the world, governments face large and growing financing gaps. These are gaps in social protection, as the President mentioned, in health, in education, in infrastructure, in economic transformation. At the same time, fiscal space is tight and it is tightening further because of the recent developments in this context, domestic resource mobilization.