South Centre Inputs – UN Tax Convention, 15 March 2024
South Centre Inputs on “Terms of Reference for a UN Framework Convention on International Tax Cooperation”
15 March 2024
The South Centre provided its inputs to the work of the United Nations’ Ad Hoc Committee to draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation. The Chair of the Ad Hoc Committee invited stakeholders to provide inputs to inform the work to be undertaken by the Committee.
The Terms of Reference are the foundation of the architecture of the Convention, which has the potential to fundamentally reform the international tax system to make it fairer for developing countries.
The Ad Hoc Committee was constituted consequent upon the historic resolution adopted by the General Assembly on 22nd December 2023. The United Nations Framework Convention aims to strengthen international tax cooperation and make it fully inclusive and more effective.
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This article was tagged: Global Tax, Global Taxation, International Tax, International Tax Cooperation, International Tax Reform, International Taxation, Tax, Tax Cooperation, Tax Law, Tax Policy, Tax Reform, Taxation, UN Framework Convention on International Tax Cooperation
