SC Inputs on Draft Issues Notes on UNFCITC, 11 July 2025
South Centre Inputs on the Draft Issues Notes on the UN Framework Convention on International Tax Cooperation
11 July 2025
In preparation for the First and Second Sessions of the Intergovernmental Negotiating Committee (INC) on the United Nations Framework Convention on International Tax Cooperation (UNFCITC) to be held in August 2025, the Co-Leads of each of the three Workstreams have released Draft Issues Notes for public comments. The Issues Notes are meant to provide direction on the content of the UNFCITC and its two early protocols on services and dispute prevention and resolution.
There are three Issues Notes:
1. Workstream I on the framework convention
2. Workstream II on the taxation of services
3. Workstream III on dispute prevention and resolution
The South Centre submitted inputs on all three Issues Notes on 11 July 2025 which are reproduced below:
South Centre Inputs on Draft Issues Note on Workstream I: Framework Convention
South Centre Inputs on Draft Issues Note on Workstream II: Taxation of Services
This article was tagged: Global Tax, Global Taxation, International Tax, International Tax Cooperation, International Tax Reform, International Taxation, Tax, Tax Cooperation, Tax Dispute Resolution Mechanism, Tax Disputes, Tax Law, Tax Policy, Tax Reform, Taxation, Taxation of Services, UN Framework Convention on International Tax Cooperation
