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Showing 1-8 of 8 Blogs
Empty hall of the United Nations General Assembly at the UN headquarters in New York.
November 2025|
Blog

UN Tax Convention Reading List Part 3: Protocol 2 – Dispute Resolution and Prevention

by Florian Dierich & Frederik Heitmüller

In Part 3 of our UN Tax Convention reading list, we bring together key research and analysis on dispute prevention and resolution….

A photo of the UN Headquarters in New York with flags of several countries flying high.
October 2025|
Blog

UN Tax Convention Negotiations: Where are we at and where are we headed?

by Frederik Heitmüller & Florian Dierich

In preparation for the Nairobi session, two documents were shared for discussion: a Framework Convention Template prepared by the Co-lead of Workstream 1, which contains draft language for some of the commitments, and a Co-Leads’ Concept Note on Ideas for Potential Solutions for the protocol on dispute resolution and prevention. The protocol on Cross-border services is not on the agenda for Nairobi, but discussions are continuing in the Workstream….

A city landscape superimposed by a transluscent globe with currency symbols around it.
October 2025|
Blog

UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services

by Florian Dierich & Frederik Heitmüller

The negotiations for Protocol 1 present a genuine opportunity to revisit how cross-border services are taxed. But, as we explored in our recent policy brief, this is not without difficult trade-offs involving legal form, tax base, thresholds, nexus rules, and treaty interaction….

Large convening hall with the UN logo at the front
September 2025|
Blog

UN Tax Convention reading list part 1: The UN process and institutional context

by Florian Dierich & Frederik Heitmüller

We have put together this reading list to help navigate the growing literature on the UN Tax Convention, which is thematically divided into three parts: this first part is on the UN process and institutional context….

A photo of the UN Headquarters in New York with flags of several countries flying high.
March 2025|
Blog

A decision on decision-making and no disputes on dispute resolution: the Organizational Session for UN Tax negotiations

by Frederik Heitmüller

Last month’s organizational session was not a mundane discussion of practical organizational matters. After a new bureau was elected and the dust following the dramatic exit of the United States from the negotiations had settled, most of the energy was spent on a single topic: reaching a compromise on how the negotiating committee would reach its decisions….

United Nations headquarters in New York, USA. Large, glass office block with trees in front of it.
September 2024|
Blog

No “winners or losers”? Reflections on the UN tax negotiations

by Frederik Heitmüller

Read Frederik Heitmüller’s insights and reflections on the Ad Hoc Committee to draft Terms of Reference for a UN Framework Convention on International Tax Cooperation (Second Session)….

Members discuss the OECD/G20 Inclusive Framework on BEPS during the 15th plenary meeting at the OECD Headquarters in Paris, France, July 2023. Photo courtesy: OECDtax
January 2024|
Blog

The Subject-To-Tax-Rule (STTR) – which one to choose?

by Frederik Heitmüller

A subject-to-tax rule (STTR) is a tax treaty provision that allows source countries to impose an…

From left to right: Yue Daisy Dai, Carlos Protto, Suranjali Tandon. Bottom row: Frederik Heitmüller, Mary Baine and Mustapha Ndajiwo
June 2021|
Blog

Perspectives on the progress of global corporate tax reform

by Mustapha Ndajiwo, Suranjali Tandon, Carlos Protto, Frederik Heitmüller, Yue Daisy Dai & Mary Baine

On June 30th to July 1st, the 139 countries that are members of the Inclusive Framework…

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