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Event
Art card featuring the text "Next Steps for the UN Convention on Tax: Mapping priorities'
16 July 2025
WEBINAR: Next Steps for the UN Convention on Tax: Mapping Priorities

Countries around the world are losing billions to illicit financial flows, tax avoidance, tax evasion, and…
Event
Photo of the facade of the UN headquarters in New York
5 June 2025
Panel: Future of International Tax Governance

The Institute for Austrian and International Tax Law and the Global Tax Policy Centre at the Vienna University of Economics and Business (WU Vienna) are hosting a panel discussion on the “Future of International Tax Governance”, in the context of ongoing negotiations for the UN Framework Convention on International Tax Cooperation (UN Tax Convention)….
Donald Trump standing behind a microphone with a book in hand and in front of a background of white and red strips.
April 2025|
Blog

The collapse of international tax truce: Trump’s impact on digital taxation

by Florian Dierich

U.S. President Donald Trump’s decisions have triggered significant shifts in international politics with ripple effects extending…
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….
Research in Brief

Scenarios for Negotiating a UN Framework Convention on International Tax

February 2025
Frederik Heitmüller
News
UN logo sticker on a glass wall
January 2025
UN Tax Talks: New research highlights key scenarios at next week’s historic negotiations

New research from the International Centre for Tax and Development (ICTD) provides crucial insights into the challenges and opportunities shaping these historic negotiations….
Working Paper

Scenarios for Negotiating a UN Framework Convention on International Tax

January 2025
Frederik Heitmüller
Event
Poster advertising a workshop on negotiating protocols of the UN Tax Convention providing information about time, location and date. Also features an image of the UN skyscraper office block on New York.
4 February 2025
ICTD-IISD workshop: Negotiating Protocols of the UN Tax Convention

This workshop is aimed at tax experts and non-tax practitioners engaging in the negotiations of the…
Working Paper

The International Tax Regime Complex: Understanding Change in Global Tax Governance

October 2024
Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson & Tovony Randriamanalina
Working Paper

Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal

August 2024
Bishal Chalise
Wide shot from the back of an empty United Nations Assembly Hall
July 2024|
Blog

The era of Reform? Agenda-Setting, Decision Making and S&DT in International Tax and Trade

by Mbakiso Magwape

With the UN Framework Convention tax negotiations currently underway, one of the most promising but politically…
Research in Brief

Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal

July 2024
Bishal Chalise
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