Research Theme
UN Framework Convention on International Tax Cooperation
In 2023, the United Nations General Assembly adopted a landmark resolution to begin negotiations on a new UN Tax Convention. This process marks a pivotal moment in efforts to reform the global tax system, aiming to make international tax governance more inclusive, transparent, and responsive to the needs of all countries – not just the wealthiest.
For low- and middle-income countries, international tax rules have often been shaped without sufficient representation or consideration of their realities. The convention negotiations offer a unique opportunity to address this imbalance and design a system that better supports domestic resource mobilisation, the most sustainable source of financing development.
Negotiations formally began in early 2025 and are expected to continue through 2027. Alongside the main convention, states are also negotiating two initial protocols: one on the taxation of cross-border services, and another on dispute prevention and resolution. Together, these instruments aim to create a more equitable and coherent framework for international tax cooperation.
ICTD is closely monitoring the developments and providing analysis and insights grounded in over a decade of research in lower-income countries.
Key Resources
UN Framework Convention on International Tax Cooperation Library
The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open
Double taxation relief on remote services – implications for UN Tax Convention Protocol 1 negotiations
A new era or business as usual? Why the UN Expert Committee on Tax is still relevant
UN Tax Convention Reading List Part 3: Protocol 2 – Dispute Resolution and Prevention
UN Tax Convention Negotiations: Where are we at and where are we headed?
UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services
Call for Papers: Research workshop on the UN Framework Convention on International Tax
With only one year to go, the negotiations on the UN Framework Convention on International Tax Cooperation and its…
New ICTD research shows uneven adoption of international tax standards by lower-income countries
Tax treaties in spotlight as UN Tax Convention negotiations deepen
UN Tax Talks: New research highlights key scenarios at next week’s historic negotiations
Negotiations for new UN Framework Convention on Tax – what next?
Virtual
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been convened and a zero draft terms of reference (TOR) for a future UN Framework Tax Convention has
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