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.
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| Formation | 2024 |
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| Headquarters | New York |
| Website | financing |
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 edit
- ^ "A new UN Tax convention – how will it change global tax governance?". ICTD. Retrieved 2024-01-21.
- ^ "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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