UN Should Have Bigger Role in Tax Cooperation, Draft Report Says

The United Nations should assume a bigger role in setting global tax rules, the UN’s secretary general said Tuesday in a draft version of a long-awaited report.

Enhancing the UN’s role in setting and shaping global tax rules “appears the most viable path for making international tax cooperation fully inclusive and more effective,” the secretary general’s office said in an advance unedited draft of the reportmade publicly available Tuesday evening. The official version of the report is expected to be released later in August or in early September.

• The UN could act in one of three ways, according ...