A/RES/79/235

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

Body: General Assembly, session 79
Date: 2024-12-24
Committee report: A/79/435/Add.6
Meeting record: A/79/PV.55 (Resumption 1)
Draft: A/C.2/79/L.8/Rev.1
Agenda item(s): Promotion of inclusive and effective international cooperation on tax matters at the United Nations.

Tally

Yes 119No 9Abstain 43Did not vote 22

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/79/235
Country	Position
Algeria	Yes
Angola	Yes
Antigua and Barbuda	Yes
Armenia	Yes
Azerbaijan	Yes
Bahamas (the) (as “BAHAMAS”)	Yes
Bahrain	Yes
Bangladesh	Yes
Barbados	Yes
Belarus	Yes
Belize	Yes
Bhutan	Yes
Bolivia (Plurinational State of)	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
Democratic Republic of the Congo	Yes
Djibouti	Yes
Dominican Republic	Yes
Ecuador	Yes
Egypt	Yes
El Salvador	Yes
Equatorial Guinea	Yes
Eritrea	Yes
Eswatini	Yes
Ethiopia	Yes
Gabon	Yes
Gambia	Yes
Ghana	Yes
Guatemala	Yes
Guinea	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
Malaysia	Yes
Maldives	Yes
Mali	Yes
Marshall Islands	Yes
Mauritania	Yes
Mauritius	Yes
Mexico	Yes
Micronesia (Federated States of)	Yes
Mongolia	Yes
Morocco	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
Peru	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
Sierra Leone	Yes
Singapore	Yes
Somalia	Yes
South Africa	Yes
Sri Lanka	Yes
Sudan	Yes
Suriname	Yes
Syrian Arab Republic	Yes
Tajikistan	Yes
Thailand	Yes
Timor-Leste	Yes
Togo	Yes
Tonga	Yes
Trinidad and Tobago	Yes
Tunisia	Yes
Turkmenistan	Yes
Uganda	Yes
United Republic of Tanzania	Yes
Uruguay	Yes
Uzbekistan	Yes
Vanuatu	Yes
Viet Nam	Yes
Yemen	Yes
Zimbabwe	Yes
Argentina	No
Australia	No
Canada	No
Israel	No
Japan	No
New Zealand	No
Republic of Korea	No
United Kingdom	No
United States	No
Albania	Abstain
Austria	Abstain
Belgium	Abstain
Bosnia and Herzegovina	Abstain
Bulgaria	Abstain
Costa Rica	Abstain
Croatia	Abstain
Cyprus	Abstain
Czechia	Abstain
Denmark	Abstain
Estonia	Abstain
Finland	Abstain
France	Abstain
Georgia	Abstain
Germany	Abstain
Greece	Abstain
Hungary	Abstain
Iceland	Abstain
Ireland	Abstain
Italy	Abstain
Latvia	Abstain
Liechtenstein	Abstain
Lithuania	Abstain
Luxembourg	Abstain
Malta	Abstain
Monaco	Abstain
Montenegro	Abstain
Netherlands (Kingdom of the)	Abstain
North Macedonia	Abstain
Norway	Abstain
Poland	Abstain
Portugal	Abstain
Republic of Moldova	Abstain
Romania	Abstain
San Marino	Abstain
Slovakia	Abstain
Slovenia	Abstain
Spain	Abstain
Sweden	Abstain
Switzerland	Abstain
Türkiye (as “TÜRKÝYE”)	Abstain
Ukraine	Abstain
United Arab Emirates	Abstain
Afghanistan	Did not vote
Andorra	Did not vote
Benin	Did not vote
Cabo Verde	Did not vote
Central African Republic	Did not vote
Dominica	Did not vote
Fiji	Did not vote
Grenada	Did not vote
Guinea-Bissau	Did not vote
Liberia	Did not vote
Malawi	Did not vote
Mozambique	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
Serbia	Did not vote
Solomon Islands	Did not vote
South Sudan	Did not vote
Tuvalu	Did not vote
Venezuela (Bolivarian Republic of)	Did not vote
Zambia	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.