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UN Framework Convention on International Tax Cooperation

The United Nations Framework Convention on International Tax Cooperation is a proposed new legal instrument intended to better coordinate international tax policy. Championed by developing countries, a UN framework tax convention aims at making international tax cooperation fully inclusive and more effective.

Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation
Formation2024
HeadquartersNew York
Websitefinancing.desa.un.org/un-tax-convention

Addressing international tax cooperation at the UN would contribute to other UN competencies, in particular with regard to the Sustainable Development Goals (SDGs).[1][2]

Under Resolution 78/230 of 22 December 2023, the General Assembly established an Ad Hoc Committee to draft the terms of reference for a UN Framework Convention on International Tax Cooperation by August 2024.

References

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  1. ^ "A new UN Tax convention – how will it change global tax governance?". ICTD. Retrieved 2024-01-21.
  2. ^ "Vote in favour of international cooperation on tax helps advance human rights". Amnesty International. 2023-11-22. Retrieved 2024-01-21.


 

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