Joint Submission - Strengthening International Tax Cooperation

The document outlines a proposal for a UN Framework Convention on International Tax Cooperation, advocating for inclusive governance via a Conference of the Parties and a neutral Secretariat. It calls for the reform of the international corporate tax system to ensure fair taxation of multinational corporations, the introduction of a minimum effective corporate tax rate, and the fair taxation of digital services and e-commerce. The submission emphasizes the need for transparency through public beneficial ownership registers and automatic information exchange, while demanding inclusive negotiation processes that support the participation of civil society and developing countries.

• The proposed Framework Convention on International Tax Cooperation (FCITC) should be built on a governance structure featuring a Conference of the Parties (COP), a neutral Secretariat, and the inclusion of the UN Expert Committee on International Cooperation in Tax Matters as a subsidiary body.
• Substantive reforms to the international corporate tax system are required to ensure multinational corporations (MNCs) are taxed fairly, specifically through the implementation of a minimum effective corporate tax rate and the fair taxation of e-commerce and digital services.
• The submission advocates for enhanced transparency and inclusivity, calling for public beneficial ownership registers, automatic information exchange, and the live-streaming of negotiation sessions on UN Web TV to ensure civil society and developing countries can participate effectively.

APA

iej_admin (2024). Joint Submission - Strengthening International Tax Cooperation. Institute for Economic Justice. https://iej.org.za/resource/submission/joint-submission-_-strengthening-international-tax-cooperation/

Chicago

iej_admin. Joint Submission - Strengthening International Tax Cooperation. Institute for Economic Justice, 2024. https://iej.org.za/resource/submission/joint-submission-_-strengthening-international-tax-cooperation/.

Wikipedia

{{cite press release |last1=iej_admin |title=Joint Submission - Strengthening International Tax Cooperation |publisher=Institute for Economic Justice |date=10 April 2024 |url=https://iej.org.za/resource/submission/joint-submission-_-strengthening-international-tax-cooperation/ |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@misc{iejadmin2024joint, author = {iej\_admin}, title = {{Joint Submission - Strengthening International Tax Cooperation}}, publisher = {Institute for Economic Justice}, year = {2024}, month = apr, url = {https://iej.org.za/resource/submission/joint-submission-_-strengthening-international-tax-cooperation/}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }