Towards a UN Framework Convention on Tax Cooperation: Conceptual and Institutional Challenges in the Co-Lead’s Draft

Type
digital resource
Date Issued
2025-10-28
Author(s)
Abstract
On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention Template”) was published. This draft will presumably serve as the basis for the third round of negotiations, scheduled to take place in Nairobi in November 2025. The publication of the first draft therefore represents a symbolically and politically significant step. Yet, upon closer examination, the text reveals a number of conceptual and structural weaknesses. Its provisions lack precision, overlap with existing frameworks, and remain silent on crucial institutional questions. The present post aims to outline these weaknesses.
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GLOBTAXGOV
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Towards a UN Framework Convention on Tax Cooperation: Conceptual and Institutional Challenges in the Co-Lead’s Draft.pdf

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