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.