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On 15 March 2024, the Global South Project coordinators submitted a 2000 word written input<\/a> to the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation<\/em>, aiming to address the question: \u201cWhat are some specific problems that could be addressed by a UN framework convention on international tax cooperation?\u201d<\/em><\/p>\n\n\n\n <\/p>\n\n\n\n The written input covered five substantive issues and two procedural proposals, arguing that a UN Tax Convention should:<\/p>\n\n\n\n <\/p>\n\n\n\n The Ad Hoc Committee was established following a landmark UN General Assembly vote in 2023, which called for the establishment of a UN Framework Convention on International Tax Cooperation. The task of the Committee is to establish the Terms of Reference for the forthcoming Convention by August 2024. This represents a great step forward for Global South countries, who have for years been calling for a United Nations-led alternative to the OECD-led tax reform process. <\/p>\n\n\n\n A UN tax body will face a great deal of diplomatic and technical problems, much like the UN Framework Convention on Climate Change. However, the United Nations’ procedures and ways of working are fundamentally more democratic, more transparent, and more inclusive of developing or Global South countries’ perspectives when compared to the OECD. For more information, see this report produced by the Global South Project in 2022.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":" On 15 March 2024, the Global South Project coordinators submitted a 2000 word written input to the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, aiming to address the question: \u201cWhat are some specific problems that could be addressed by a UN framework convention on international tax cooperation?\u201d Fixing a … <\/p>\nFixing a Broken Tax System<\/h2>\n\n\n\n
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Towards a UN Tax Convention<\/h2>\n\n\n\n