The UN Framework Convention on International Tax Cooperation – The Key to Success

Invitation

Presentation by Peter Hongler y Irma Mosquera.

The aim of the second lecture of the Innsbruck Tax Lecture Series is to discuss the current status of the negotiations on the UN Framework Convention on International Tax Cooperation. With only one year of negotiations left, the key question is whether the process will fail or whether delegates can reach a consensus. This talk outlines where a potential sweet spot for consensus might lie and what it would entail.