Policy Note: Current UN Tax Policy Note: Creating the United Nations High-Level Political Forum on International Taxation to Improve ‘Throughput Legitimacy’ in UN Tax Policymaking

Developing countries face ongoing challenges within international taxation – including influencing agenda-setting and decision-making to capacity building resources. The major issue underpinning each of these challenges is the lack of a fairer and more transparent international institution to support developing countries in international tax policymaking. The 2023 Report of the Secretary-General on the Promotion of Inclusive and Effective International Tax Cooperation at the United Nations is a ‘critical juncture’ in establishing fair and transparent international institutions. At its core, an international institution must ultimately establish ‘throughput legitimacy’ to be regarded as fairer and more transparent. The aim of this tax policy note is to guide policymakers and the policy work of the new 2025–2029 United Nations Tax Committee term as it considers new policy reforms to establish an international tax institution that is fairer and more transparent for developing countries. Part 2 summarizes the governance gaps at the Organisation for Economic Co-operation and Development (OECD) and UN leading to these institutions lacking fairness and transparency. Part 3 highlights two key elements which can improve ‘throughput legitimacy’ for developing countries: (1) Regionalism and (2) Creation of a Political Tax Forum at the UN. This policy note concludes by proposing a new regionalism-based political tax forum at the UN – called the UN High-level Political Forum on International Taxation. The UN High-level Political Forum on International Taxation can be modelled similar to the UN High-level Political Forum on Sustainable Development. The author is an expert participant in the policy work of the United Nations Tax Committee, and the policy recommendations in this policy note have been published on the UN Tax Committee website to provide tax policy guidance on this issue (https://financing.desa.un. org/untc-31st-session-stakeholder-input).