The First Resolution

The First Resolution has been passed today by the Mondale-Legal Committee on the topic of Multinational Corporation Tax Evasion. The resolution states that “tax evasion by multinational corporations is a significant problem today, on a global scale.” Recognizing it as a problem was its first order of business. The Resolution then goes on to explain that the corporations have no commitment to a specific country, and countries do not always have the same economic system. The Resolution also recognizes the corporation’s’ authority, and that some countries in the UN have power over certain companies and access to certain taxation laws.


The paper also recognizes that some organizations and companies can deal with their problems between themselves, by themselves, and also “Transmits the sovereignty of states over their own economy.” It also explains that the UN cannot help solve arguments between member states and corporations.

The Resolution goes on to direct the UN to mediate between multinational corporations and member states if the legal system has been exhausted, or has been “deemed by the UN ICJ that the legal system in question is incompetent, corrupt, or nonexistent.”


The final draft says that the multinational corporations cannot petition the UN because they are not states. But, if they petition through the “appropriate country or supranational organizations legal system,” they can petition, and it is suggested that the supranational organizations prosecute uncooperative countries “to the extent of their ability given their existing political structure for settling dispute.”


Finally, the UN is to stay out of the Ireland and Apple v EU case, and Ireland will “comply with the EU mandate or rescind its membership.” Meaning, that the UN will stay out of that whole affair and Ireland will follow the rules of the EU or it will cancel its membership.


Author: Emily Davenport