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International Law at the UN Tax Convention: Legal and Procedural Lessons from International Treaties for Multilateral Tax Treaty Negotiations

International Law at the UN Tax Convention: Legal and Procedural Lessons from International Treaties for Multilateral Tax Treaty Negotiations

This publication focuses on legal and procedural lessons from past multilateral treaties to inform the design of the Second Protocol on tax dispute prevention and resolution. Analysing key success factors like inclusivity, enforcement, flexibility, civil society engagement and financial support, the report offers policy recommendations to help build a fairer, more effective, and human rights-aligned global tax system.

 

This publication is part of a series, which you can find here.

 

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