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This introductory chapter outlines the contents of the forthcoming UN Framework Convention on International Tax Cooperation (FTC), as a challenge to OECD dominance in the governance of international taxation. It briefly sets out the FTC’s objectives, principles, and commitments, emphasizing sustainable development, equity, and human rights as adopted via UN General Assembly resolutions in 2023 and 2024. The analysis explores the FTC’s potential to reshape global tax governance, addressing North-South divides and the concerns of Low- and Middle-Income Countries (LMIC).

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The International Tax System at the Dawn of a Fundamental Reconsideration?

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  • 发表日期：

    2025年

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  • Edwin Vanderbruggen

摘要

This introductory chapter outlines the contents of the forthcoming UN Framework Convention on International Tax Cooperation (FTC), as a challenge to OECD dominance in the governance of international taxation. It briefly sets out the FTC’s objectives, principles, and commitments, emphasizing sustainable development, equity, and human rights as adopted via UN General Assembly resolutions in 2023 and 2024. The analysis explores the FTC’s potential to reshape global tax governance, addressing North-South divides and the concerns of Low- and Middle-Income Countries (LMIC).