The UN Tax Framework Convention: How It Started, What Has Happened and Where Is It Going for Developing Countries

The article examines the most relevant resolutions until December 2024 regarding the UN Framework Convention on International Tax Cooperation, highlighting the bloc positions that have been formed in this project that seek to reshape the global tax arena. Following this analysis, the authors evaluate the criticism of the Convention and explore its areas of opportunity, especially for developing countries. This article represents a detailed overview of the key issues surrounding the formation of the UN Tax Framework Convention, offering a comprehensive state of affairs of one of the most relevant efforts from the UN stakeholders in the present times and setting the stage for expected developments in 2025.

Authors

Publication Details

Journal
Asia-Pacific tax bulletin
Published
2025-05-28
DOI
https://doi.org/10.59403/3y0atgr
Citations
1
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
3.91
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article

The UN Tax Framework Convention: How It Started, What Has Happened and Where Is It Going for Developing Countries

Ximena García, S. Marsit
1 citations
Asia-Pacific tax bulletin
Taxation and Legal Issues
3.91
article

The UN Tax Framework Convention: How It Started, What Has Happened and Where Is It Going for Developing Countries

Ximena García, S. Marsit
article en
1 citations

Abstract

The article examines the most relevant resolutions until December 2024 regarding the UN Framework Convention on International Tax Cooperation, highlighting the bloc positions that have been formed in this project that seek to reshape the global tax arena. Following this analysis, the authors evaluate the criticism of the Convention and explore its areas of opportunity, especially for developing countries. This article represents a detailed overview of the key issues surrounding the formation of the UN Tax Framework Convention, offering a comprehensive state of affairs of one of the most relevant efforts from the UN stakeholders in the present times and setting the stage for expected developments in 2025.

Asia-Pacific tax bulletinVol. 31(1)
Openalex Percentile: Top 8%
Taxation and Legal Issues
3.91
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