A/RES/78/230

Promotion of inclusive and effective international tax cooperation at the United Nations : resolution / adopted by the General Assembly

Body: General Assembly, session 78
Date: 2023-12-22
Committee report: A/78/459/Add.8
Meeting record: A/78/PV.50 (Resumption 1)
Draft: A/C.2/78/L.18/Rev.1
Agenda item(s): Promotion of inclusive and effective international cooperation on tax matters at the United Nations.

Tally

Yes 111No 46Abstain 10Did not vote 26

Roll call

'Did not vote' combines members that were absent and members present that did not participate; the source does not distinguish them.

Roll call – A/RES/78/230
Country	Position
Algeria	Yes
Angola	Yes
Argentina	Yes
Bahamas (the) (as “BAHAMAS”)	Yes
Bahrain	Yes
Bangladesh	Yes
Barbados	Yes
Belarus	Yes
Bhutan	Yes
Botswana	Yes
Brazil	Yes
Brunei Darussalam	Yes
Burkina Faso	Yes
Burundi	Yes
Cambodia	Yes
Cameroon	Yes
Chad	Yes
Chile	Yes
China	Yes
Colombia	Yes
Comoros	Yes
Congo	Yes
Côte d'Ivoire (as “COTE D'IVOIRE”)	Yes
Cuba	Yes
Democratic People's Republic of Korea	Yes
Djibouti	Yes
Dominican Republic	Yes
Ecuador	Yes
Egypt	Yes
Equatorial Guinea	Yes
Eritrea	Yes
Ethiopia	Yes
Gabon	Yes
Gambia	Yes
Ghana	Yes
Grenada	Yes
Guatemala	Yes
Guyana	Yes
Haiti	Yes
Honduras	Yes
India	Yes
Indonesia	Yes
Iran (Islamic Republic of)	Yes
Iraq	Yes
Jamaica	Yes
Jordan	Yes
Kazakhstan	Yes
Kenya	Yes
Kiribati	Yes
Kuwait	Yes
Kyrgyzstan	Yes
Lao People's Democratic Republic	Yes
Lebanon	Yes
Lesotho	Yes
Libya	Yes
Madagascar	Yes
Malawi	Yes
Malaysia	Yes
Maldives	Yes
Mali	Yes
Mauritania	Yes
Mauritius	Yes
Micronesia (Federated States of)	Yes
Mongolia	Yes
Morocco	Yes
Mozambique	Yes
Myanmar	Yes
Namibia	Yes
Nepal	Yes
Nicaragua	Yes
Niger	Yes
Nigeria	Yes
Oman	Yes
Pakistan	Yes
Palau	Yes
Panama	Yes
Papua New Guinea	Yes
Paraguay	Yes
Philippines	Yes
Qatar	Yes
Russian Federation	Yes
Rwanda	Yes
Saint Lucia	Yes
Saint Vincent and the Grenadines	Yes
Saudi Arabia	Yes
Senegal	Yes
Seychelles	Yes
Singapore	Yes
Solomon Islands	Yes
Somalia	Yes
South Africa	Yes
Sri Lanka	Yes
Sudan	Yes
Suriname	Yes
Switzerland	Yes
Syrian Arab Republic	Yes
Tajikistan	Yes
Thailand	Yes
Togo	Yes
Tonga	Yes
Trinidad and Tobago	Yes
Tunisia	Yes
Turkmenistan	Yes
Uganda	Yes
United Republic of Tanzania	Yes
Uruguay	Yes
Uzbekistan	Yes
Viet Nam	Yes
Yemen	Yes
Zambia	Yes
Zimbabwe	Yes
Albania	No
Andorra	No
Australia	No
Austria	No
Belgium	No
Bosnia and Herzegovina	No
Bulgaria	No
Canada	No
Croatia	No
Cyprus	No
Czechia	No
Denmark	No
Estonia	No
Finland	No
France	No
Germany	No
Greece	No
Hungary	No
Ireland	No
Israel	No
Italy	No
Japan	No
Latvia	No
Liechtenstein	No
Lithuania	No
Luxembourg	No
Malta	No
Monaco	No
Montenegro	No
Netherlands (Kingdom of the)	No
New Zealand	No
North Macedonia	No
Poland	No
Portugal	No
Republic of Korea	No
Republic of Moldova	No
Romania	No
San Marino	No
Serbia	No
Slovakia	No
Slovenia	No
Spain	No
Sweden	No
Ukraine	No
United Kingdom	No
United States	No
Armenia	Abstain
Costa Rica	Abstain
El Salvador	Abstain
Iceland	Abstain
Mexico	Abstain
Norway	Abstain
Peru	Abstain
South Sudan	Abstain
Türkiye (as “TÜRKİYE”)	Abstain
United Arab Emirates	Abstain
Afghanistan	Did not vote
Antigua and Barbuda	Did not vote
Azerbaijan	Did not vote
Belize	Did not vote
Benin	Did not vote
Bolivia (Plurinational State of)	Did not vote
Cabo Verde	Did not vote
Central African Republic	Did not vote
Democratic Republic of the Congo	Did not vote
Dominica	Did not vote
Eswatini	Did not vote
Fiji	Did not vote
Georgia	Did not vote
Guinea	Did not vote
Guinea-Bissau	Did not vote
Liberia	Did not vote
Marshall Islands	Did not vote
Naoero (as “NAURU”)	Did not vote
Saint Kitts and Nevis	Did not vote
Samoa	Did not vote
Sao Tome and Principe	Did not vote
Sierra Leone	Did not vote
Timor-Leste	Did not vote
Tuvalu	Did not vote
Vanuatu	Did not vote
Venezuela (Bolivarian Republic of)	Did not vote

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UN subject headings (verbatim)

TAXATION

Sources

Voting data: United Nations Dag Hammarskjöld Library, Security Council Voting Data (Version 7, October 2026), https://digitallibrary.un.org/record/4055387, and General Assembly Voting Data (Version 6, October 2026), https://digitallibrary.un.org/record/4060887. Vetoes: UN Peace & Security Data Hub, Security Council Data – Vetoes Since 1946 (DPPA-SCVETOES). © United Nations; used for non-commercial purposes with attribution.