Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been convened and a zero draft terms of reference (TOR) for a future UN Framework Tax Convention has been published. An amended version of the TOR is set to be discussed in the coming months.

There is a variety of questions – both regarding the substantive content of these terms of reference as well as the role of developed vis-à-vis developing countries in the decision making process at the UN.

This roundtable, hosted by the GlobTaxGov project, aims to create a dialogue around two topics: (i) to better understand under what conditions OECD and non-OECD countries would be open to agree on an UN Framework Tax Convention, and (ii) what is in the latest version of the Terms of Reference and what is missing in the Terms of Reference? ICTD Research Director Martin Hearson, who leads our international tax programme, together with our postdoctoral fellow Mbakiso Magwape and research consultant Frederik Heitmüller are set to join a number of panels.


  • Dr. Martin Hearson: Research Fellow at IDS, co-Research Director and International Tax programme Research Lead at ICTD
  • Dr. Frederik Heitmüller: GLOBTAXGOV and Research Consultant at ICTD
  • Dr. Peter Hongler: Professor of Tax Law, University of St. Gallen, Director ILE-HSG
  • Dr. Irma Mosquera Valderrama: Professor of Global Tax Governance, Lead Researcher European Research Council Project GLOBTAXGOV, EU Jean Monnet Chair Holder EUTAXGOV
  • Dr. Suranjali Tandon: Associate Professor at National Institute of Public Finance and Policy (NIPFP)
  • Dr. Mbakiso Magwape: Postdoctoral Fellow at ICTD

View the programme here.

Event Details
Past Event
12 July 2024

Martin Hearson

Martin Hearson is a Research Fellow at IDS, co-Research Director of the ICTD and the International Tax programme lead. His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, teaching courses on political economy and global financial governance.

Mbakiso Magwape

Dr. Mbakiso Magwape is a Postdoctoral Fellow at the ICTD. He is an International tax and trade lawyer, researching legal and political issues relating to taxation of multinational enterprises, rule-making, and multilateral trade and tax agreements with focus on development. Prior to joining ICTD he was seconded to the International Beaurea of Fiscal Documentation in Amsterdam. He served as a Principal Legal Officer, Legislation and Compliance at the Botswana Unified Revenue Service, where he drafted tax and trade-related legislation for Botswana, implemented international tax and trade instruments, and represented Botswana as a technical expert at a regional level.

Frederik Heitmüller

Frederik Heitmüller works with ICTD’s International Tax Team. His research focuses on policies against corporate tax avoidance, the influence of international norms in the Global South and global tax governance. He is also a PhD Candidate and Teacher in international tax law at Leiden University’s Institute for Tax Law and Economics. Prior to joining ICTD, he worked at Leiden University’s GLOBTAXGOV project, investigating the political economy of the BEPS Project in the Global South. He has a master’s degree in political science from Sciences Po Bordeaux and University of Stuttgart.