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UN General Assembly approves Terms of Reference for Framework Convention on International Tax Cooperation

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United States

  • On 24 December 2024, the UN General Assembly adopted the Terms of Reference for the development of a UN Framework Convention on International Tax Cooperation.
  • An intergovernmental negotiating committee will be established to draft the Framework Convention and two early protocols over the next three years, with the committee expected to complete its work in 2027.
  • At the February 2025 organizational s…

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