UN – GLOBTAXGOV

28/10/2025 Peter Hongler / Tax

Towards a UN Framework Convention on Tax Cooperation: Conceptual and Institutional Challenges in the Co-Lead’s Draft

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

08/09/2025 Irma Johanna Mosquera Valderrama / Tax

Future of the EU Tax Mix

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

18/08/2025 Tax

A New Era for Global Tax Cooperation? Reflections on the UN Negotiations in New York

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

14/07/2025 Tax

The overarching goal of a new UN Framework Convention: Workstream I

By Peter Hongler and Irma Mosquera Valderrama Comments on the “Co-Leads’ Draft Issue Note” on Workstream I as of 27 June 2025. Dear Mr. Nuer, We appreciate the opportunity to comment on the “Co-Leads’ Draft Issue Note” on Workstream I

27/06/2025 Peter Hongler / Tax

Getting the Priorities Right: The Central Role of Workstream I in the UN Framework Convention on International Tax Cooperation

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

01/08/2024 Peter Hongler / Simon Habich / Tax

UN Framework Convention – The Role of (Early) Protocols

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

12/10/2023 Peter Hongler / Tax