Economic & Social Council (ECOSOC)

MAIN TOPIC: Tackling Corporate Tax Differences Around the World 


- The role of using low corporate taxation in order to boost FDI (foreign direct investment) in LEDCs (low economically developed countries). 

- The adaptation of a global minimum corporate tax to discourage tax avoidance. - The adaptation of transparent and fair global corporate taxation to avoid the creation of tax havens. 


- Minimum global corporate tax 

- Including the proposes that Biden has been doing to the G-8 and G-20 - Tax havens, tackling tax avoidances, unfair competitions 

- transparency from the tax heaven to the home country of the company - tax dumping (tax level around 2-3-4% → unfair competition) 

- Tax/ fiscal benefits for social businesses 

- including but not limited to: sustainability, gender equality, access to healthcare, etc 

- How can progressive corporate taxation help make the gap between big and small businesses smaller. 

Sustainable Development Goals it relates to: 

1.No Poverty 

8. Decent work and economic growth 

10. Reduced inequalities 

Questions that the delegates should answer during the debate: 

- How can corporate taxation policies make the situation of vulnerable groups better? - How can the world achieve equity through fair corporate taxing? 

- How can countries persuade local SMEs (Small Medium Enterprises) and large corporations to remain within their borders? 

- To what extent does FDI contribute to economic development? 

- To what extent should countries lower and increase their corporate taxation? - What transparency strategies may discourage tax avoidance? 

Diego Pulido

Diego Pulido is a second-year Governance, Economics and Development student at Leiden University College in The Hague. He is a very passionate and open individual, and the field of economics has a special place in his heart. He also has tremendous love for Latino music and a borderline obsession for Real Madrid, he is your go-to person for random facts about anything. Moreover, while serving as one of the chairs of ECOSOC at AUCMUN 2022, his goal is to ensure that as many delegates as possible can have an enjoyable time at the conference, while creating life-long friendships in the process. Even if it is your first time at an MUN conference, don’t hesitate to apply for AUCMUN 2022, it will be a unique experience!

Celia Burren Esteban 

Cèlia is a third year student of audiovisual and mathematical engineering at Universitat Pompeu Fabra, in Barcelona. She participated in her first MUN when she was in high school and joined UNSA in 2019 in her first year of university. She has attended several conferences participating in committees such as ECOSOC and the European Council. She is especially interested in women's rights, access to healthcare and egalitarianism. She is excited to participate in AUCMUN as a chair discussing a topic as relevant as the minimum global corporate tax. She is passionate about many topics including philosophy, literature, women’s history, feminist theory and foreign languages.