Plans for a UN authority on tax policy backed by African states are gaining ground in spite of western resistance, How are western states going to respond after losing a battle at the UN General Assembly last November over how global tax rules are negotiated? The European Union and Britain were blindsided by the vote on a UN tax convention with a mandate to re-write international tax policy, tabled by Nigeria on behalf of the UN African Group, which was passed by 125 votes to 48 at the UN General Assembly in November despite a concerted effort to water it down.