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This chapter examines the six core commitments of the UN Framework Convention on International Tax Cooperation (FTC) as set out in UNGA 79/235, including fair allocation of taxing rights, combating tax evasion by high-net-worth individuals, and addressing illicit financial flows. It explores how these commitments aim to enhance sustainable development and equity, particularly for LMICs. The chapter also discusses the flexibility to add further commitments and the potential for protocols to operationalize these goals, addressing challenges like tax avoidance and dispute resolution to foster inclusive global tax governance.

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Commitments for the Parties of the Framework Tax Convention

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  • 发表日期：

    2025年

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  • Edwin Vanderbruggen

摘要

This chapter examines the six core commitments of the UN Framework Convention on International Tax Cooperation (FTC) as set out in UNGA 79/235, including fair allocation of taxing rights, combating tax evasion by high-net-worth individuals, and addressing illicit financial flows. It explores how these commitments aim to enhance sustainable development and equity, particularly for LMICs. The chapter also discusses the flexibility to add further commitments and the potential for protocols to operationalize these goals, addressing challenges like tax avoidance and dispute resolution to foster inclusive global tax governance.