UN Releases Draft Framework Convention on International Tax Cooperation

The United Nations has updated its webpage on Intergovernmental Negotiations for UN Framework Convention on International Tax Cooperation, with the release of the Co-Lead's Draft Framework Convention Template, dated 24 October 2025. This includes completed draft articles on:

• Fair Allocation of Taxing Rights (Article 4);
• High-Net Worth Individuals (Article 5);
• Mutual Administrative Assistance (Article 6);
• Illicit Financial Flows, Tax Avoidance and Tax Evasion (Article 7);
• Harmful Tax Practi…