Progress on the UN Framework Convention on International Tax Cooperation

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In preparation for the August 2025 sessions of the Intergovernmental Negotiating Committee (INC) on the United Nations Framework Convention on International Tax Cooperation (UNFCITC) to be held in August 2025, the Co-Leads of each of the three Workstreams have released Draft Issues Notes for public comments. The Issues Notes are meant to provide direction on the content of the UNFCITC and its two early protocols on services and dispute prevention and resolution.  The South Centre has published the three Issues Notes here: Workstream 1 on the Framework conventionWorkstream 2 on the Taxation of services, and Workstream 3 on Dispute prevention and resolution.

South Centre comments on the three Issues Notes are posted here.

See also the Joint Civil Society and Trade Unions Submission posted on the Global Tax Justice site, here.

David G Legge

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