UN Framework Convention on International Tax Cooperation

The United Nations Framework Convention on International Tax Cooperation is a proposed new legal instrument intended to better coordinate international tax policy. Championed by developing countries, a UN framework tax convention aims at making international tax cooperation fully inclusive and more effective.

Addressing international tax cooperation at the UN would contribute to other UN competencies, in particular with regard to the Sustainable Development Goals (SDGs).

Under Resolution 78/230 of 22 December 2023, the General Assembly established an Ad Hoc Committee to draft the terms of reference for a UN Framework Convention on International Tax Cooperation by August 2024.