The United Nations Framework Convention on international tax cooperation in the makingdebate and approval of its terms of reference

  1. Grau Ruiz, María Amparo 1
  1. 1 Universidad Complutense de Madrid
    info
    Universidad Complutense de Madrid

    Madrid, España

    ROR https://ror.org/02p0gd045

    Geographic location of the organization Universidad Complutense de Madrid
Journal:
Crónica tributaria

ISSN: 0210-2919,  2695-7566

Year of publication: 2025

Issue: 195

Pages: 37-65

Type: Article

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More publications in: Crónica tributaria

Abstract

This contribution analyzes the process currently underway to establish a United Nations Framework Convention on International Tax Cooperation. It reviews the recent debate in the Ad Hoc Committee to approve its terms of reference and the treatment finally given to the most urgent issues in the matter by the UN General Assembly by including them in the Compact for the Future.

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