International Taxation: Update on the work of the UN

The ongoing quest for a new international tax order has reached its medium stage - the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation completed its works at the end of its Second Substantive Session in August 2024. The outcome of these negotiations was accepted by the vast majority of its members (with EU Member States abstaining and major developed democracies voting against it). This article sheds light on this timely development and aims to shed light on the premise for the future Negotiating Committee in tax-technical terms and a broader international context.