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Event
Art card that says "IISD side-event: Tax Dispute Resolution under the UN Conventiokn on Tax"
11 February 2026
Tax Dispute Resolution Under the UN Convention on Tax: Lessons from Investment Arbitration

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)….
Event
Vertical shot of the UN headquarters in New York, featuring a row of flags from different countries
6 February 2026 - 7 February 2026
Academic Symposium on the UN Framework Convention on International Tax Cooperation

ICTD Research Director Martin Hearson and Associate Postdoctoral Fellow Frederik Heitmüller will be speaking at the Academic Symposium on the UN Framework Convention on International Tax Cooperation, hosted by the International Tax Program at the NYU School of Law….
Working Paper

Taxing Choices: Reconciling Global International Tax Standards with Pakistan’s Domestic Tax Realities

December 2025
Muzammal Rasheed
Working Paper

Ghana and International Tax Standards: A Cautionary Tale?

December 2025
Isaac Danso Agyiri
Event
Art card featuring Chenai Mukumba, with the text "The need for more inclusive, equitable tax and multilateral systems".
3 December 2025
Lecture: The need for more inclusive, equitable tax and multilateral systems

Fresh from the UN Tax Convention negotiations in Nairobi earlier this month, Mukumba will discuss why reforming the global tax architecture matters for everyone, not just the global South that is pushing for change….
The UN headquarters in Geneva, Switzerland, flanked by a row of flags of different countries.
November 2025|
Blog

A new era or business as usual? Why the UN Expert Committee on Tax is still relevant

by Florian Dierich

The Committee’s most prominent contribution is the UN Model Tax Convention, which provides model language for the negotiation of bilateral tax treaties. While originally based on the OECD Model, it has increasingly diverged to better reflect the interests of capital-importing states, most notably in its stronger source-based taxing rights….
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….
Event
An image of a the ALlard Pierson Museum facade
25 September 2025 - 26 September 2025
Conference: Digital Service Taxes: A fair and effective way to tax the data economy?

ICTD Research Officer Florian Dierich will be presenting the Centre’s research in a panel exploring policy options around an “improved DST” compared to other alternatives….
Policy Brief

Towards a New Solution for Taxing Cross-border Services? Trade-offs in Designing UN Tax Convention Protocol 1

August 2025
Florian Dierich
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