第77回国連総会第2委員会「国連における租税協力強化」（議題16）決議採択における児玉参事官ステートメント

Madam President,
 
At the outset, we thank the facilitator, Mr. Oche Agbo, for his dedicated efforts to lead our discussion and bridge the different positions of the Member States. I would also like to express our appreciation to the Secretariat for their support.
 
Having said that, we voted for the amendment tabled by the US delegation, because we have concerns about this resolution in relation to the efforts being undertaken by the OECD. The OECD has long been the center of global expertise for intergovernmental discussions on effective international tax cooperation. Since the launch of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) in 2016, the discussion has been upgraded to a fully inclusive forum, which welcomes the participation of OECD non-member countries and jurisdictions. Accordingly, Japan cannot support the ideas presented by the resolution to begin intergovernmental discussions at the UN and possibly to develop a UN tax convention through an ad hoc intergovernmental committee for the following reasons:
 
First, these proposals may distract from and duplicate the ongoing work on the two-pillar solution and a set of detailed rules, which are currently under intensive discussion among the 141 jurisdictions in the Inclusive Framework and soon to be finalized.
 
Second, the proposals may undermine the progress made by the Inclusive Framework, and by the Global Forum, which itself comprises 165 member jurisdictions, including on the “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS” and on standards of tax information exchange.
 
Madam President,
 
Finally, as this resolution entails a PBI, we stress the need to use the limited resources of this Organization effectively and efficiently. In this regard, we request the Secretariat to continuously assess their work and optimize the use of existing resources, where possible, so that they can carry out their mandate in the most effective and efficient manner.   
 
I thank you.