Driving a Hard Bargain: A Sneak Preview of the UN Framework Convention Negotiations

Abstract

Last December, the UN boldly claimed a significant role in setting international tax policy when it voted overwhelmingly to develop a Framework Convention on International Tax Cooperation. Work has now begun on realizing the UN’s vision. In this Talking Points, Bob Michel highlights the procedural and substantive issues under consideration, and reviews the stated positions of a broad cross-section of countries in the developed and developing world as the negotiations ramp up.