The Economic and Social Council is at the heart of the United Nations system to advance the three dimensions of sustainable development – economic, social and environmental. It is the central platform for fostering debate and innovative thinking, forging consensus on ways forward, and coordinating efforts to achieve internationally agreed goals. It is also responsible for the follow-up to major UN conferences and summits.
TOPIC 1: Adressing the issue of tax havens
Tax havens are mostly offshore locations with low tax rates usually used to commit tax fraud by companies or individuals. They cost governments around the world billions annually and are an issue that cannot be solved through any other means than international cooperation. There have been some attempts to prevent the use of tax havens such as the end of banking secrecy in many jurisdictions and the Foreign Account Tax Compliance Act by the US. Nevertheless, tax havens continue to be an issue all around the globe.
TOPIC 2: Preventing the extinction of coral reefs
Coral reefs serve as an extremely diverse oceanic ecosystem and provide a habitat for many unique marine species. Sadly however, these corals are quite sensitive to water temperature and when the surrounding ocean gets warmer they begin to die and turn white. In 1983, the first coral reef bleaching was observed and since then, many more have followed with increasing frequency. It would be a shame to lose such a colorful and diverse ecosystem, and so they must be protected and preserved.
COUNTRY MATRIX:
Beginner: Fiji, Haiti, Honduras, Kenya, Malaysia, Mexico, Nigeria, Saint Vincent and the Grenadines, Vietnam
Intermediate: Belize, Brazil, Germany, Japan, Maledives, Phillipines, Singapore, Switzerland, Thailand
Advanced: Australia, French Republic, Indonesia, People’s Republic of China, Russian Federation, United Kingdom, United States of America