The Initiative for Human Rights in Fiscal Policy, which we steer along 7 allied organizations, just published new research on the protocols that will complement the UN Framework Convention on Tax Cooperation (UNTC). These protocols, envisioned as binding legal instruments, are key to implementing and elaborating on the Convention’s commitments to promote a fairer and more inclusive global tax system.
The working paper summarizes the debates that have taken place around the protocols and illustrates, with examples, how they have been resolved in other framework conventions. It also examines how protocols can provide the specificity and flexibility needed to strengthen international tax cooperation, aligning fiscal policies with human rights and sustainable development goals.
By shedding light on the scope, functioning, and implications of these protocols, the publication aims to contribute to ongoing debates and ensure that the UNTC framework advances equity, accountability, and justice in global tax governance.
