Excellencies,
Distinguished Delegates,
Ladies and Gentlemen,
It is an honor to deliver this statement on behalf of the Africa Group.
At the outset, allow me to commend the United Nations Committee of Experts on International Cooperation in Tax Matters as it marks its 20th anniversary. Over the past two decades, the Committee has made invaluable contributions to strengthening international tax norms, enhancing capacity-building efforts, and fostering greater cooperation among nations. Its work has provided a strong foundation upon which we can now build a truly inclusive and transformative global tax architecture.
Africa is proud to be at the forefront of the historic effort to promote inclusive and effective international tax cooperation within the United Nations. Tax policy is not merely a technical issue, it is a fundamental pillar of sustainable development, economic sovereignty, and social justice. For far too long, developing countries, particularly in Africa, have faced significant challenges in mobilizing domestic resources due to harmful tax avoidance, illicit financial flows, and imbalances in international tax rules. Addressing these systemic challenges requires bold, coordinated, and multilateral action.
This is why the Africa Group strongly supports the development of a Framework Convention on International Tax Cooperation under the auspices of the United Nations. Such a convention is essential to creating a fair, equitable, and transparent global tax system, one that ensures all countries, regardless of their size or level of development, have an equal voice in shaping the rules that govern international taxation. A system designed by all will deliver just and equitable outcomes for all.
Strengthening domestic resource mobilization is imperative for developing countries to finance their development priorities, invest in critical infrastructure, and achieve the Sustainable Development Goals. Fair international tax rules are a crucial enabler of this objective. This is why we must seize this moment to foster a multilateral tax framework that prioritizes equity, strengthens cooperation, and upholds the principles of fairness and transparency.
Excellencies, Ladies and Gentlemen,
The task ahead is great, but so too is the opportunity before us. The success of this process depends on the commitment of all countries to engage in good faith, with a shared resolve to build a system that works for everyone, not just a select few.
We call on all nations to support this process, recognizing that a just and equitable international tax system will benefit all economies, big and small, developed and developing alike.
Let us work together to build a tax system that reflects the principles of fairness, inclusivity, and shared prosperity. The African Group stands ready to contribute to this critical endeavor, and we look forward to constructive engagements with all partners as we move forward.
I thank you.
