Events

11 February 2026

Tax Dispute Resolution Under the UN Convention on Tax: Lessons from Investment Arbitration

Art card that says "IISD side-event: Tax Dispute Resolution under the UN Conventiokn on Tax"

ICTD Associate Postdoctoral Fellow Frederik Heitmüller will be speaking at a panel about the tax dispute resolution under the UN Framework Convention on International Tax, hosted by the International Institute for Sustainable Development (IISD).

The event is organised on the sidelines of the fourth session of the Intergovernmental Negotiating Committee on the Framework Convention taking place in New York. It will bring together government officials, civil society, and experts to examine lessions from the Investor-State Dispute Settlement, a mechanism originating in international investment law, drawing lessons from associated risks as a baseline to inform current discussions on the Convention’s protocol on tax dispute prevention and resolution.

Venue

The panel will take place at Conference Room 8, UN Headquarters in New York City. Click here for more details about the event.

Event Details
Date
11 February 2026
Time
-

Frederik Heitmüller

Frederik Heitmüller is an Associate Postdoctoral Fellow 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 an independent consultant on tax policy. Prior to joining ICTD, he obtained a PhD from Leiden University, Netherlands, where he investigated the political economy of the BEPS Project in the Global South as member of the GLOBTAXGOV project, and taught courses on international and comparative taxation. He has a master’s degree in political science from Sciences Po Bordeaux and University of Stuttgart.
Research theme: ,
Keywords: Dispute resolution and prevention, global tax governance, international tax, UN Framework Convention on International Tax Cooperation, UN Tax Convention
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