UN: Intergovernmental Negotiating Committee continues discussions on Framework Convention
The Intergovernmental Negotiating Committee (INC) on the UN Framework Convention met in Nairobi for further discussions from 10th to 19th November 2025. Discussions focused on a draft template of a Framework Convention published for consultation in
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UN: 31st Session of Committee of Experts on Tax Cooperation
The UN Committee of Experts on International Cooperation in Tax Matters held its 31st session from 21 to 24 October 2025. This was the first meeting of the new membership of 25 tax experts appointed for a four-year term from 2025 to 2029. The new
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UN issues draft framework for international tax cooperation
RF Report The United Nations has refreshed its webpage on Intergovernmental Negotiations for the UN Framework Convention on International Tax Cooperation, unveiling the Co-Lead’s Draft Framework Convention Template dated 24 October 2025. The
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UN Tax Committee advances agenda on climate, wealth, health, gender taxation
The UN Tax Committee concluded its 31st session in Geneva, advancing work on environmental, wealth, health, and gender-related taxation while approving new subcommittee mandates. Regfollower Desk The United Nations Committee of Experts on
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UN: Tax Committee sets four-year agenda with focus on developing countries, AI, green taxation
The 31st session of the UN Committee of Experts on International Cooperation in Tax Matters was held In Geneva from 21 to 24 October 2025. This was the first meeting of the newly-appointed membership of the Committee, consisting of 25 tax experts
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UN Tax Committee progresses on extractives, digital tax, transfer pricing initiatives
The UN Tax Committee reviewed proposals to establish new workstreams on extractive industries, digital economy, and transfer pricing—aiming to enhance guidance on critical minerals valuation, digital services and remote work taxation, and transfer
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UN Tax Committee begins 31st session to advance model convention, treaty manual update, and extractive industry taxation
The UN Committee of Experts opened its 31st session in Geneva on 21 October 2025 to discuss updates to the Model Tax Convention, revise the treaty negotiation manual, and address extractive industry taxation, forming subcommittees for the first two
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UN Tax Convention discusses fast-track mechanism for tax protocols
On 13 August 2025, during the third day of the second session of the United Nations Framework Convention on International Tax Cooperation, delegates discussed creating a fast-track instrument to implement Protocol I on taxing income from
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UN Tax Proposals: A game changer or wishful thinking?
Regfollower debuted its official podcast, Regtalks, live on 24 July 2025, with a compelling discussion with Philip Baker OBE KC, one of the world’s leading experts in international tax law. He unpacked two UN initiatives: the Framework
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UN Tax Cooperation Framework releases key highlights from first virtual stakeholder session
The sessions aim to improve stakeholder engagement and transparency in advancing the Convention and its early protocols through topic-focused meetings. The Secretariat of the UN Framework Convention on International Tax Cooperation (UNFTC) is
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UN Framework Convention on International Tax Cooperation releases Roadmap and Working Methods
The Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation has released a Roadmap and working methods on 4 April 2025 for developing the Framework Convention and two initial protocols. It outlines
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UN urges US to exempt vulnerable nations from reciprocal tariffs
The UN Trade and Development (UNCTAD) has urged the US to exempt vulnerable developing economies from reciprocal tariffs on 14 April 2025. A recent report found that these tariffs would do little to reduce US trade deficits or generate
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UN: ECOSOC tackles cross-border digital taxation
The UN Economic and Social Council (ECOSOC) has discussed a potential UN framework to address cross-border service taxation, including withholding and digital services taxes, in a special tax meeting on 28 March 2025. The Special Meeting of the
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UN Tax Committee adopts major international tax reforms in 30th session
The UN Committee of Experts on International Tax Matters made key changes to global tax policies during its 30th session, which was held from 24 to 27 March 2025 in New York. About the Committee The Committee comprises 25 members, nominated by
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UN Tax Committee: Report on Environmental Taxation
On 25 March 2025 the Subcommittee on Environmental Taxation submitted its final report to the UN Tax Committee, including an updated paper for approval and recommendations for future work to be considered by the new membership of the Tax Committee
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UN Tax Committee: Guidance on Indirect Taxes
At the meeting of the UN Tax Committee on 27 March 2025 the subcommittee dealing with indirect taxation matters put forward some potential issues that the next membership of the Tax Committee may wish to consider at future sessions. The
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UN Tax Committee: Transfer Pricing Subcommittee Discusses Future Guidance
On 26 March 2025 the UN Tax Committee discussed their transfer pricing work. Since the previous session of the Committee, the Subcommittee on Transfer Pricing has gathered feedback from members on possible future workstreams that could be pursued by
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UN: New Article 12AA on Taxation of Services Presented for Approval
The 30th session of the UN Committee of Experts on International Cooperation in Tax Matters is being held from 24 to 27 March 2025. On 25 March 2025 the Subcommittee on Taxation Issues Related to the Digitalized and Globalized Economy presented
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