A revised draft of terms of reference for a United Nations framework convention on international tax cooperation.
The Bureau of the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation on July 19, 2024, released a revised draft of terms of reference (TOR) for a United Nations (UN) framework convention on international tax cooperation.
The Bureau released a proposal for the “zero draft TOR” for comment on June 7, 2024. Read TaxNewsFlash
According to the introductory note, the revised draft reflects the Bureau’s efforts to achieve consensus on the draft text but does not represent the unanimous view of all Bureau Members. The draft text will be discussed at the second session of the Ad Hoc Committee, which will be held from July 29, 2024, to August 16, 2024.