This proposal for technical assistance under the Development Account (DA) project 16th tranche (2024-2027) on "Identifying and addressing vulnerabilities to aggressive tax avoidance in developing countries and related activities" will respond to a request from Malawi, through the Minister of Finance and Economic Affairs, vide letter of 15 August 2023 to the United Nations Assistant Secretary General for Economic Development, Mr. Navid Hanif. In the letter, the Minister of Finance and Economic Affairs, Mr. Sosten Alfred Gwengwe mentioned that the Government of Malawi was employing measures to increase domestic resource mobilization for financing the national budget and servicing high debt levels. One of the areas the government identified was addressing illicit financial flows through the negotiation and maintenance of Double Taxation Avoidance Agreements (DTTA) with various countries to attract foreign direct investment. Mr. Gwengwe mentioned that Malawi had low capacity in negotiating tax treaties and dealing with other international taxation issues relating to Base Erosion and Profit Shifting (BEPS). Malawi requested technical assistance from the Financing for Sustainable Development Office (FSDO) of UNDESA to build capacity of government officials in the negotiation of tax treaties as well as assistance in reviewing the tax laws, regulations, and administrative procedures regarding international taxation issues. The Minister emphasized that strengthening the capacity of the country in these areas would improve Malawi’s ability to exert its taxing rights appropriately thereby ensuring sustainable domestic resource mobilization efforts while providing a stable and attractive investment climate.