ICTD Associate Postdoctoral Fellow Frederik Heitmüller weighed in on likely scenarios as negotiations for a new UN Framework Convention on International Tax Cooperation (UN Tax Convention) progress in 2025, in a Tax Notes article.
Heitmüller said it’s “important for Global North countries to be involved in the process somehow”, particularly in finding a cooperative solution on how to tax cross-border digital services, which many developing countries and emerging economies would like the convention to tackle.
“If you want to find a consensus solution between countries on how to tax [cross-border digital services] in a way that does not generate double taxation or that taxes net income as closely as possible, then you need the Global North on board,” he said, as quoted in the report.
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