South Centre Inputs to INC on UNFCITC, February-March 2026
South Centre Inputs to the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation
The Intergovernmental Negotiating Committee (INC) on the United Nations Framework Convention on International Tax Cooperation (UNFCITC) released three documents in January 2026 to inform negotiations at its Fourth Session, held in February 2026 in New York:
- Co-Lead’s Draft Framework Convention Template (22 Jan 2026) prepared by Workstream I, providing draft text for the Articles of the Convention.
- Co-Lead’s Draft Options Paper (21 Jan 2026) prepared by Workstream II, outlining options for the protocol on the taxation of services.
- Co-Leads’ Concept Note (23 Jan 2026) prepared by Workstream III, presenting potential design features for dispute prevention and resolution protocol mechanisms.
The South Centre submitted inputs on the three documents on February 26 and March 6, 2026, following a call for input by the INC. The submissions are reproduced below:
South Centre Inputs on Workstream I – Co-Lead’s Draft Framework Convention Template (22 Jan 2026)
This article was tagged: Intergovernmental Negotiating Committee (INC), International Tax, International Tax Cooperation, International Tax Reform, International Taxation, Tax, Tax Cooperation, Tax Law, Tax Policy, Tax Reform, Taxation, United Nations Framework Convention on International Tax Cooperation (UNFCITC)
