(9th meeting) Intergovernmental Negotiating Committee…

Protocol 1 on Taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy

• Presentation of the options paper by the Co-Lead
• Discussion of the options paper

The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.

The United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.

This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.