UN releases draft template of model tax treaty
Ahead of Intergovernmental Negotiating Committee's Third Session scheduled for November 10-19, 2025
The United Nations (UN) released a draft template of the UN Framework Convention on International Tax Cooperation ahead of the Intergovernmental Negotiating Committee's Third Session scheduled for November 10-19, 2025.
The draft template includes articles on the fair allocation of taxing rights, high-net-worth individuals, mutual administrative assistance, tax-related illicit financial flows, and harmful tax practices.