UN Framework Convention to Reshape Global Tax Cooperation

The United Nations Department of Economic and Social Affairs published the United Nations Framework Convention on International Tax Cooperation (Convention), a global agreement designed to strengthen and harmonize international tax collaboration. The Convention is part of the intergovernmental process running from 2025 to 2027, aiming to establish a legally binding framework that promotes fairness, transparency, and inclusivity in global taxation.

The Scope of the UN Tax Convention

The Co-Leads’ Draft Framework Convention Template, dated October 24, 2025, outlines finalized draft articles covering key aspects of tax cooperation. Among central principles, one standing out is that all jurisdictions where business activities occur, including those where value is created, markets are located, and revenues are earned, should have the right to tax related income.

Additionally, the UN proposes coordinating international actions to ensure effective taxation of high-net-worth individuals by expanding information exchange, sharing data on tax avoidance schemes, and enforcing disclosure requirements for advisors and intermediaries.

Notably, the Convention aims to establish broad mutual administrative assistance among Member States, enabling the exchange of tax-relevant information across all types of taxes and jurisdictions. Furthermore, the proposed measures address illicit financial flows, tax evasion, and tax avoidance by calling for shared tools, transparent reporting, and joint efforts to identify and prevent these activities.

Comprising 22 articles, the Convention is scheduled to be discussed at the third session of the Intergovernmental Negotiating Committee from November 10 to November 19, 2025, with further sessions planned for 2026 and 2027. According to the announced timeline, the final version of the Convention, together with two early protocols, is expected to be presented to the UN General Assembly in September 2027.

Conclusion

The proposed UN Framework Convention on International Tax Cooperation represents a pivotal step toward reshaping the global tax architecture into one that is fairer, more transparent, and genuinely inclusive. However, the final result of this work will be known in two years, after the discussions among Member States are concluded. Nevertheless, the initiative signals a shift in global tax governance, as the UN joins the OECD in developing international tax policy.

Source: United Nations - Department of Economic and Social Affairs, UN Draft Framework Convention Template