The Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation has issued a Roadmap and working methods dated 4 April 2025 for the development of the Framework Convention and two initial protocols. This includes three workstreams that are to be completed by July 2027: Workstream I: Framework Convention Workstream I will be responsible for developing proposals in respect of the framework convention. The work of this workstream will be informed by the nature of the "framework protocol approach" and specifically the ToR outlining the structure and future content of the framework convention. As such, there is...