23 March 2026 - When small businesses lose out to aggressive tax avoidance schemes, when countries cannot fund schools or health care, and when people feel that some individuals — particularly high-net-worth individuals — do not pay their fair share of taxes, trust erodes.
Behind these frustrations lies a complex reality: today’s international tax rules were not designed for a digital, interconnected world — and many countries, especially developing ones, struggle to make their voices heard in shaping new, more appropriate, norms.
That is why, earlier this month, Member States gathered for the fourth session of negotiations on a United Nations Framework Convention on International Tax Cooperation — a process in which all Member States can participate without preconditions. At stake is something simple but powerful: creating an international tax system that is truly inclusive and effective.
During two weeks of intensive discussions, countries completed the “scoping” phase for two early protocols — one focused on the taxation of cross-border services in an increasingly digitalized economy, and another on dispute prevention and resolution — and engaged in extensive discussions on the articles of the Framework Convention template.
Participation was strong and diverse, with 137 countries taking part. Delegations moved beyond repeating established positions and began proposing concrete drafting ideas — an important step toward translating shared principles into legal language.
With four of nine negotiating sessions now completed, the process moves into an intersessional period, during which “zero drafts” of the Convention and the two protocols will be prepared.
International tax cooperation will continue to be front and center at the UN this month, with the 32nd Session of the Committee of Experts on International Cooperation in Tax Matters taking place from 23 to 26 March. Follow the work of the UN Tax Committee as it helps countries strengthen tax systems and mobilize resources for sustainable development, with special focus on developing countries. The momentum will continue on 27 March 2026 at the ECOSOC Special Meeting on International Cooperation in Tax Matters, where multi-stakeholder dialogue will focus on translating the Sevilla Commitment into action, modernizing nexus rules for a digitalized economy, and harnessing artificial intelligence to strengthen tax administration.
The Financing for Sustainable Development Office (FSDO) in UN DESA serves as the Substantive Secretariat to the Member State-led negotiations on a UN Framework Convention on International Tax Cooperation, supporting technical discussions, facilitating dialogue, and helping ensure that all countries — regardless of size or income level — can engage meaningfully and that the objectives of the process are achieved.