Abstract (Translated):
Regularly the subject of international discussions over the last two decades without reaching a consensus, taxation on maritime transport has been on the agenda of international negotiations since the Summit for a New Global Financing Pact held in Paris in June 2023 and the Paris Pact for People and the Planet (4P). The past year has been marked by strong political declarations and signals, including the launch of a taskforce on international taxation1 to tackle the joint development, climate and nature agenda. It has further affirmed the opening of an unprecedented window of opportunity, which many countries in the South and North are eager to seize.
