Voting record.xlsx

	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O	P	Q
1					Suggestion to delete: "including the possibility of developing an international tax cooperation framework or instrument that is developed and agreed upon through a United Nations intergovernmental process"			New para 9bbis with reference to "maximizing participation", and new para 20bis stating that decision-making will be addressed at the organizational session	moving para 22 to new section after para 10 as new section on relationship with other fora; change 9f to add reference on enhancing DRM and to the need on enhancing domestic tax systems and institutional capacity	References to safeguards of taxpayers, including right to good administration, right to be heard, right to remedy and fair trial should be included in principles.	Second sentence of chapeau on commitments should be amended to make it less prescriptive	Decisions on development of protocols and substance of protocols should be taken by negotiating committee after assessment of suitability
2	Date
3	In favour				55	55	125	50	46	50	48	49	110	119	121	125	42
4	Against				97	107	48	103	103	103	106	103	8	48	47	9	98
5	Abstention				13	16	9	10	15	11	10	12	44	5	5	46	10
6	Total				165	178	182	163	164	164	164	164	162	172	173	180	150
7	Share of present and voting in favour				36%	34%	72%	33%	31%	33%	31%	32%	93%	71%	72%	93%	30%
8	Source of voting record	https://www.un.org/dgacm/en/content/regional-groups			https://www.un.org/en/ga/second/77/docs/voting/CRP.2.pdf
9	Member State	UN regional group	Member of G77 + China	World Bank income group	US amendment to Res 77/244	UK amendment to Res 78/230	Resolution 78/230	UK amendment to ToR	Canada amendment to ToR	EU amendment to ToR 1	EU amendment to ToR 2	EU amendment to ToR 3	Final vote on ToR in Ad-Hoc Committee	Retaining operative paragraph 2	Retaining operative para 5	Resolution 79/235	Vote on CRP.8 at organizational session

10	Afghanistan	Asia-Pacific States	Yes	Low income	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present
11	Albania	Eastern European States	No	Upper middle income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Not present
12	Algeria	African States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
13	Andorra	Western European and other States	No	High income	Yes	Yes	No	Not present	Not present	Not present	Not present	Not present	Not present	No	No	Abs	Abs
14	Angola	African States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
15	Antigua and Barbuda	Latin American and Caribbean States	Yes	High income	No	No	Yes	No	No	No	No	No	Not present	Yes	Yes	Yes	No
16	Argentina	Latin American and Caribbean States	Yes	Upper middle income	Abs	Yes	Yes	Abs	Abs	Abs	Abs	Abs	Abs	No	No	No	Not present
17	Armenia	Eastern European States	No	Upper middle income	Not present	Yes	Abs	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Abs	Not present
18	Australia	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	No	No	No	No	Yes
19	Austria	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
20	Azerbaijan	Eastern European States	Yes	Upper middle income	Not present	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	Not present
21	Bahamas (the)	Latin American and Caribbean States	Yes	High income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
22	Bahrain	Asia-Pacific States	Yes	High income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
23	Bangladesh	Asia-Pacific States	Yes	Lower middle income	Abs	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
24	Barbados	Latin American and Caribbean States	Yes	High income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
25	Belarus	Eastern European States	No	Upper middle income	Not present	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
26	Belgium	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
27	Belize	Latin American and Caribbean States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
28	Benin	African States	Yes	Lower middle income	No	No	Yes	Not present	Not present	Not present	Not present	Not present	Not present	Yes	Yes	Yes	Not present
29	Bhutan	Asia-Pacific States	Yes	Lower middle income	Abs	Abs	Yes	Not present	Not present	Not present	Not present	Not present	Not present	Yes	Yes	Yes	No
30	Bolivia (Plurinational State of)	Latin American and Caribbean States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Not present (indicated that would have voted yes)	Not present (indicated that would have voted yes)	Yes	Not present
31	Bosnia and Herzegovina	Eastern European States	No	Upper middle income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Not present
32	Botswana	African States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
33	Brazil	Latin American and Caribbean States	Yes	Upper middle income	No	No	Yes	No	No	Yes	No	No	Yes	Yes	Yes	Yes	No
34	Brunei Darussalam	Asia-Pacific States	Yes	High income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
35	Bulgaria	Eastern European States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
36	Burkina Faso	African States	Yes	Low income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
37	Burundi	African States	Yes	Low income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
38	Cabo Verde	African States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
39	Cambodia	Asia-Pacific States	Yes	Lower middle income	Not present	Abs	Yes	Not present	Not present	Not present	Not present	Not present	Not present	Yes	Yes	Yes	Not present
40	Cameroon	African States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
41	Canada	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	No	No	No	No	Yes
42	Central African Republic (the)	African States	Yes	Low income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
43	Chad	African States	Yes	Low income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
44	Chile	Latin American and Caribbean States	Yes	High income	Abs	Abs	Yes	No	No	No	No	Abs	Yes	Yes	Yes	Yes	No
45	China	Asia-Pacific States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
46	Colombia	Latin American and Caribbean States	Yes	Upper middle income	Abs	No	Yes	Abs	Abs	Abs	Abs	Abs	Yes	Yes	Yes	Yes	No
47	Comoros (the)	African States	Yes	Lower middle income	No	No	Yes	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present
48	Congo (the)	African States	Yes	Lower middle income	Not present	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	Not present
49	Costa Rica	Latin American and Caribbean States	Yes	Upper middle income	Abs	Yes	Abs	Yes	Abs	Abs	Yes	Abs	Yes	Yes	Yes	Abs	No
50	Côte d'Ivoire	African States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
51	Croatia	Eastern European States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
52	Cuba	Latin American and Caribbean States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
53	Cyprus	Asia-Pacific States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
54	Czechia	Eastern European States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
55	Democratic People's Republic of Korea (the)	Asia-Pacific States	Yes	Low income	No	No	Yes	Not present	Not present	Not present	Not present	Not present	Not present	Yes	Yes	Yes	No
56	Democratic Republic of the Congo (the)	African States	Yes	Low income	Not present	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
57	Denmark	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
58	Djibouti	African States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
59	Dominica	Latin American and Caribbean States	Yes	Upper middle income	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present
60	Dominican Republic (the)	Latin American and Caribbean States	Yes	Upper middle income	No	No	Yes	Not present	Not present	Not present	Not present	Not present	Not present	Yes	Yes	Yes	No
61	Ecuador	Latin American and Caribbean States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
62	Egypt	African States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
63	El Salvador	Latin American and Caribbean States	Yes	Upper middle income	Abs	Abs	Abs	Abs	Abs	Abs	Abs	Abs	Yes	Yes	Yes	Yes	No
64	Equatorial Guinea	African States	Yes	Upper middle income	No	No	Yes	Not present	Not present	Not present	Not present	Not present	Not present	Yes	Yes	Yes	Not present
65	Eritrea	African States	Yes	Low income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
66	Estonia	Eastern European States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
67	Eswatini	African States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	Not present
68	Ethiopia	African States	Yes	Low income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
69	Fiji	Asia-Pacific States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
70	Finland	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
71	France	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
72	Gabon	African States	Yes	Upper middle income	No	No	Yes	Not present	Not present	Not present	Not present	Not present	Not present	Yes	Yes	Yes	No
73	Gambia (the)	African States	Yes	Low income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
74	Georgia	Eastern European States	No	Upper middle income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
75	Germany	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
76	Ghana	African States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
77	Greece	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
78	Grenada	Latin American and Caribbean States	Yes	Upper middle income	No	No	Yes	Not present	Not present	Not present	Not present	Not present	Not present	Yes	Yes	Yes	Not present
79	Guatemala	Latin American and Caribbean States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
80	Guinea	African States	Yes	Lower middle income	Yes	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
81	Guinea-Bissau	African States	Yes	Low income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	Not present
82	Guyana	Latin American and Caribbean States	Yes	High income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
83	Haiti	Latin American and Caribbean States	Yes	Lower middle income	Not present	Abs	Yes	No	Abs	No	No	No	Yes	Yes	Yes	Yes	No
84	Honduras	Latin American and Caribbean States	Yes	Lower middle income	Yes	Abs	Yes	Yes	Abs	Yes	Abs	Abs	Yes	Yes	Yes	Yes	Abs
85	Hungary	Eastern European States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
86	Iceland	Western European and other States	No	High income	Yes	Yes	Abs	Not present	Not present	Not present	Not present	Not present	Not present	Abs	Abs	Abs	Abs
87	India	Asia-Pacific States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
88	Indonesia	Asia-Pacific States	Yes	Upper middle income	No	No	Yes	No	No	Abs	No	Abs	Yes	Yes	Yes	Yes	Abs
89	Iran (Islamic Republic of)	Asia-Pacific States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
90	Iraq	Asia-Pacific States	Yes	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
91	Ireland	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
92	Israel	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	No	No	No	No	Yes
93	Italy	Western European and other States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Abs	No	No	Abs	Yes
94	Jamaica	Latin American and Caribbean States	Yes	Upper middle income	Not present	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
95	Japan	Asia-Pacific States	No	High income	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	No	No	No	No	Yes
96	Jordan	Asia-Pacific States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
97	Kazakhstan	Asia-Pacific States	No	Upper middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	Not present
98	Kenya	African States	Yes	Lower middle income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No
99	Kiribati	Asia-Pacific States	Yes	Lower middle income	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Not present	Yes	Not present
100	Kuwait	Asia-Pacific States	Yes	High income	No	No	Yes	No	No	No	No	No	Yes	Yes	Yes	Yes	No