SC Submission to the Intergovernmental Negotiating Committee of the UNFCITC, December 2025

The South Centre has made a submission to the Intergovernmental Negotiating Committee of the United Nations Framework Convention on International Tax Cooperation on the draft Framework Convention’s commitments, and Dispute Prevention and Resolution protocol.

The contribution addresses the priorities and perspectives of developing countries in promoting inclusiveness, fair allocation of taxing rights, stronger transparency standards, and effective and accessible dispute prevention and resolution mechanisms.

Download:

South Centre Inputs on Workstream I: Framework Convention (Co-Lead’s Draft Framework Convention Template 24 October 2025)

South Centre Inputs on Workstream III: Prevention and Resolution of Tax Disputes: Co-Leads’ Concept Note on Ideas for Potential Solutions