Statement by Mr. NISHIGORI Naofumi, Counsellor, Permanent Mission of Japan to the United Nations, at the 79th Session of the Second Committee of the General Assembly, EOV after the vote on the adoption of the resolution 16 (f) titled "Promotion of inclusive and effective international tax cooperation at the United Nations"
2024/11/27
Mr. Chair,
Japan would like to begin by conveying our gratitude to the Africa Group and Mr. Ivo Miguel Rubio from the Permanent Mission of the Republic of Angola for their dedication on this important and challenging resolution.
Our commitment to the discussion notwithstanding, Japan is unfortunately unable to support this resolution at this moment, not only because the OP2 of this resolution decides to adopt the terms of reference of the framework convention, which Japan opposed previously, but also considering the following points:
First, the resolution lacks a reference to “consensus” with regard to the decision-making process of the Intergovernmental Negotiating Committee. Treaties are, in many cases, adopted by consensus to ensure wider participation. Inclusive and effective international tax cooperation, which is the ultimate goal of the Framework Convention, can only be achieved by maximizing participation. We believe, therefore, that all the deliberations in the Intergovernmental Negotiating Committee should aim toward fostering a broad consensus, reflecting the various positions of all Member States and relevant stakeholders. Japan firmly believes that this point is fundamental; without mutual understanding, we cannot delve deeper into any substantial issues.
Second, Japan is concerned that the resolution that does not explicitly allow the non-state jurisdictions to participate in the Intergovernmental Negotiating Committee. It is essential to promote the participation of all relevant parties, including the non-state jurisdictions, in order to ensure genuine inclusiveness and effectiveness, as the non-state jurisdictions play an indispensable role in tax matters. Without consensus and the participation of the non-state jurisdictions, it will be questionable whether the convention can achieve its primary goal; namely, effective and inclusive international tax cooperation.
Third, Japan wishes to emphasize the importance of domestic resource mobilization (DRM) as a common, overarching agenda of the Framework Convention, because strengthening DRM is one of the explicit targets of the SDGs.
Last but not least, on this occasion, we would also like to reiterate our deep concern that the postponement of discussions here at the Second Committee on the decision-making process has not only prevented us from sufficiently discussing the Program Budget Implications which this resolution creates, but also will put the upcoming organizational session in a difficult situation, as there will not be enough time to allocate to deliberating on the decision-making process.
Japan would like to make clear that we do not have any intention to deny the importance of international tax cooperation. Rather, for the sake of achieving more inclusive and effective international tax cooperation, which does not discourage investment necessary for the development in Africa and other regions, we must continue to discuss what common goals we are aiming for in this field. Japan anticipates further discussions to achieve a better future.
I thank you.
Japan would like to begin by conveying our gratitude to the Africa Group and Mr. Ivo Miguel Rubio from the Permanent Mission of the Republic of Angola for their dedication on this important and challenging resolution.
Our commitment to the discussion notwithstanding, Japan is unfortunately unable to support this resolution at this moment, not only because the OP2 of this resolution decides to adopt the terms of reference of the framework convention, which Japan opposed previously, but also considering the following points:
First, the resolution lacks a reference to “consensus” with regard to the decision-making process of the Intergovernmental Negotiating Committee. Treaties are, in many cases, adopted by consensus to ensure wider participation. Inclusive and effective international tax cooperation, which is the ultimate goal of the Framework Convention, can only be achieved by maximizing participation. We believe, therefore, that all the deliberations in the Intergovernmental Negotiating Committee should aim toward fostering a broad consensus, reflecting the various positions of all Member States and relevant stakeholders. Japan firmly believes that this point is fundamental; without mutual understanding, we cannot delve deeper into any substantial issues.
Second, Japan is concerned that the resolution that does not explicitly allow the non-state jurisdictions to participate in the Intergovernmental Negotiating Committee. It is essential to promote the participation of all relevant parties, including the non-state jurisdictions, in order to ensure genuine inclusiveness and effectiveness, as the non-state jurisdictions play an indispensable role in tax matters. Without consensus and the participation of the non-state jurisdictions, it will be questionable whether the convention can achieve its primary goal; namely, effective and inclusive international tax cooperation.
Third, Japan wishes to emphasize the importance of domestic resource mobilization (DRM) as a common, overarching agenda of the Framework Convention, because strengthening DRM is one of the explicit targets of the SDGs.
Last but not least, on this occasion, we would also like to reiterate our deep concern that the postponement of discussions here at the Second Committee on the decision-making process has not only prevented us from sufficiently discussing the Program Budget Implications which this resolution creates, but also will put the upcoming organizational session in a difficult situation, as there will not be enough time to allocate to deliberating on the decision-making process.
Japan would like to make clear that we do not have any intention to deny the importance of international tax cooperation. Rather, for the sake of achieving more inclusive and effective international tax cooperation, which does not discourage investment necessary for the development in Africa and other regions, we must continue to discuss what common goals we are aiming for in this field. Japan anticipates further discussions to achieve a better future.
I thank you.