The South Centre Tax Initiative (SCTI) would like to draw the attention of the Financial Accountability Transparency and Integrity (FACTI) Panel to the following aspects of improving international tax cooperation:

(1) legal procedure to upgrade the UN Tax Committee into an intergovernmental body;

(2) Right of even Inclusive Framework Members to take unilateral measures;

(3) Need for comprehensive scope of Pillar One;

(4) Primacy of  Undertaxed Payments and Subject to Tax rules in Pillar Two;

(5) Need for clear and administrable rules for dispute prevention.