The UK strongly supports developing countries’ efforts to scale-up domestic resource mobilisation to finance sustainable development. The International Development White Paper published on Monday 20th November commits to building a stronger and fairer international tax system for all. 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 22 November: 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.