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<p>The UK strongly supports developing countries' efforts to scale-up domestic resource
mobilisation to finance sustainable development.</p><p> </p><p>The UK engaged constructively
in the negotiations on the UN tax resolution. However, the UK, alongside many other
countries, is concerned that proceeding with a UN convention on international tax
at this time would not be the most effective way to achieve these goals. An Explanation
of Vote was published on GOV.UK on 22nd November. [<a href="https://www.gov.uk/government/speeches/the-uk-is-committed-to-building-a-fairer-international-tax-system-for-all-uk-statement-at-the-un-second-committee"
target="_blank">LINK</a>]</p>
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