Global solutions

This category is based on information from the national chapters (for countries) and chapter 5.9 on ‘Ensuring truly global decision making’ (for the European Parliament and Commission).

Green
The country or EU institution supports the establishment of an intergovernmental body on tax matters under the auspices of the UN, with the aim of ensuring that all countries are able to participate on an equal footing in the definition of global tax standards.
Yellow
The position of the government or institution is unclearor neutral.
Red
The government or institution is opposed to the establishment of an intergovernmental body on tax matters under the auspices of the UN, and thus not willing to ensure that all countries are able to participate on an equal footing in the definition of global tax standards.
Arrows: Show that a country seems to be in the process of moving from one category to another. The colour of the arrow denotes the category being moved towards.
  Restricted access sign: Shows that the position of the government is not available to the public, and thus the country has been given a yellow light due to a lack of information.