PSI Response to the UNSG Tax Consultation Through a Resolution adopted by consensus in December 2023, the UN General Assembly entrusted the UN Secretary-General with the task of preparing a report on ways to strengthen the inclusiveness and effectiveness of international tax cooperation. This PSI submission calls for the opening of intergovernmental discussions with a view to put in place a UN Tax Convention that would formalise international tax governance at the UN, under an inclusive, accountable and more effective institutional setting. Adequate financial resources, a detailed roadmap and transparent negotiations are essential modalities for successful negotiations.