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The objectives of the FTC as set out in the UNGA resolution 79/235 are to foster inclusive, effective tax cooperation; establish responsive governance; and build an equitable international tax system for sustainable development. This chapter analyses inclusivity, governance structures, and sustainable development’s role as a guiding principle, linking it to legitimacy, domestic resource mobilisation, and alignment with human rights obligations in reshaping tax norms.

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The Objectives of the Framework Tax Convention

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  • 发表日期：

    2025年

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  • Edwin Vanderbruggen

摘要

The objectives of the FTC as set out in the UNGA resolution 79/235 are to foster inclusive, effective tax cooperation; establish responsive governance; and build an equitable international tax system for sustainable development. This chapter analyses inclusivity, governance structures, and sustainable development’s role as a guiding principle, linking it to legitimacy, domestic resource mobilisation, and alignment with human rights obligations in reshaping tax norms.