The United Nations has announced the launch of a public consultation on the terms of reference for a framework convention on international tax cooperation. As previously reported, the resolution for the convention received final approval on 22 December 2023. Some of the key points of the terms of reference include the following: Objectives A UN framework convention on international tax cooperation should: Set out the fundamental principles that ensure the full inclusiveness and effectiveness of international tax cooperation in terms of substance and process; Establish a system of governance for international tax cooperation capable of responding to existing and future...