By Peter Hongler On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention Template”) was published. This draft will presumably serve as the basis for the third round of negotiations, scheduled to take
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No es posible implementar un QDMTT sin antes realizar un análisis comprehensivo de las implicaciones legales, económicas y políticas que derivan de su introducción, así como elaborar un plan claro de readecuación de la política de incentivos a la inversión
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This blogpost addresses the QDMTT and the challenges for countries to implement the QDMTT and ask countries to reflect on whether or not is the right time to implement the QDMTT.
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Irma Mosquera Valderrama The EU’s lack of a clear and coherent direction in taxation shows the failure of the EU to generate legitimacy and trust among EU citizens, EU countries, and third, non-EU countries, in addition to the failure to
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By Peter Hongler Introduction: Why These Negotiations Matter For decades, international tax cooperation has been shaped by a small circle of advanced economies, primarily within the OECD and the G20. While these forums have produced important outcomes—such as the Inclusive Framework on BEPS and the two-pillar
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By Maarten de Wilde A Dutch language version of this piece will appear in Dutch tax weekly, Weekblad Fiscaal Recht. On June 28, 2025, the G7 reached a political agreement that exempts American multinationals from the global 15% minimum tax
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By Peter Hongler Early next week, the United Nations will host a series of multi-stakeholder consultations as part of its efforts to develop a UN Framework Convention on International Tax Cooperation. This initiative has been structured around three distinct workstreams: While all
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In 2021, 140 countries reached political agreement on a global corporate tax reform. Now, a few years later, the implementation is proving to be a challenge, perhaps even to the point of the initial agreement’s collapse. What happened?
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By Peter Hongler and Simon Habich The second session of negotiations of the Terms of Reference of a UN Framework Convention on international Tax Cooperation started on 29th July. The latest published Draft Terms of Reference contains a chapter on
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By Irma Mosquera, Julien Chaisse, and George Dimitropoulos
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