The Addis Agenda notes that international tax cooperation should be scaled up in a way that is universal in approach and scope and fully takes into account the different needs and capacities of all countries. While for many years international tax cooperation focused on the conclusion of bilateral tax treaties, which had the principle aim of reducing double taxation, in recent times such cooperation has increasingly looked at setting tax norms to close loopholes and limit the ability of multi-national enterprises to avoid paying taxes.
Photo by Florian Wehde
The Addis Agenda notes that international tax cooperation should be scaled up in a way that is universal in approach and scope and fully takes into account the different needs and capacities of all countries. While for many years international tax cooperation focused on the conclusion of bilateral tax treaties, which had the principle aim of reducing double taxation, in recent times such cooperation has increasingly looked at setting tax norms to close loopholes and limit the ability of multi-national enterprises to avoid paying taxes.
Photo by Florian Wehde
Tax Cooperation
The UN Tax Committee strengthens international cooperation on tax matters, domestic and international, with a special focus on needs and capacities of developing countries in this area. It generates practical guidance for governments, tax administrators and taxpayers to strengthen tax systems…
Second Session Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, 29 July…
In preparation for the Second Session, the Bureau of the…
