INTERNATIONAL TECHNICAL ROUND UP – UN WILL DRAFT GLOBAL TAX CONVENTION
September 23rd, 2024
Terms of reference for a United Nations Framework Convention on International Tax Cooperation have been agreed by an ad hoc UN committee, including integrating commitments on tackling tax avoidance and tax evasion, plus equitable taxation of multinationals. A UN member state-led negotiating committee will now meet in 2025, 2026 and 2027 for at least three sessions per year to complete and submit a final text to the UN general assembly for approval. The plan was backed in the committee by 110 member states (including many emerging markets), with 44 abstentions and ...
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