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
Continue readingTag: tax cooperation
Plea for a Meta Regime! (and why the UN should be the governing body)
By Peter Hongler
Continue readingDeveloping a unified approach on “inclusive and effective tax cooperation”: A way towards strengthening the role of the UN?
By Ezgi Arik
Continue readingInput to the UN public consultation on “Promotion of inclusive and effective tax cooperation at the United Nations”
By Dirk Broekhuijsen, Ezgi Arik, and Irma Mosquera
Continue readingThe design of a UN multilateral tax cooperation framework
By Dirk Broekhuijsen
Continue readingCooperative Compliance Initiatives as a Preventative Mechanism
By Esther Huiskers-Stoop
Continue readingFrom Impasse to Unanimity: Understanding Hungary’s Position on Pillar 2
By Tim van Brederode
Continue readingIs the Pillar 2 Agreement Infringing International Law Obligations?
By Peter Hongler
Continue readingMaking the UN Tax Committee more effective for developing countries
By Abdul Muheet Chowdhary
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