Hoja de ruta para negociar los protocolos de la Convención Marco de las Naciones Unidas sobre Cooperación Internacional en Cuestiones de Tributación

The document outlines a strategic framework for negotiating protocols under the UN Framework Convention on International Tax Cooperation (UN FCITC). It identifies two 'early protocols'—cross-border services and tax dispute resolution—and several 'possible protocols' including the digital economy, illicit financial flows, high-net-worth individuals, and environmental challenges. The report argues that the UN FCITC can provide a more inclusive and effective alternative to OECD-led frameworks, particularly for developing countries, by establishing global standards for taxing the digital economy, combating tax evasion, and coordinating climate-related fiscal policies.

• The UN FCITC has the opportunity to establish a global digital services tax (DST) using Article 12B of the UN Model Tax Convention as a starting point, which would be broader than the OECD's Pillar One Amount A by covering both automated and non-automated digital services.
• Developing countries face significant revenue losses due to illicit financial flows (IFFs), estimated at approximately USD 1 trillion annually, with trade-related IFFs averaging 20% of their total trade value with advanced economies.
• The report recommends that the UN FCITC prioritize tax dispute prevention mechanisms and support national courts as the primary forum for resolving disputes between taxpayers and states, to avoid the risks associated with investor-state dispute settlement (ISDS) arbitration.
• Taxing high-net-worth individuals (HNWIs) presents a major revenue opportunity; for example, a 5% wealth tax on billionaires and multimillionaires in the European Union could generate EUR 286.5 billion per year.
• The UN FCITC could create a coordinated multilateral environmental tax architecture to support the UNFCCC's net-zero goals, including binding targets for phasing out fossil fuel subsidies and implementing global carbon pricing for aviation and shipping.
• Current international tax standards for the exchange of information (EOI) often fail developing countries due to a lack of administrative capacity and the high cost of OECD peer reviews.
• Harmful tax practices and 'race to the bottom' competition result in global tax revenue losses representing 4% of GDP and 25% of total tax revenues.
• The report suggests that the UN FCITC should establish a global standard for mutual assistance in tax collection to ensure unconditional assistance and clear guidelines for cost recovery.

APA

Oguttu, A., Rita, E., Readhead, A., Lago, J. D. R., Nikiema, S., Mataba, K., & Kuteken, J. M. (2025). Hoja de ruta para negociar los protocolos de la Convención Marco de las Naciones Unidas sobre Cooperación Internacional en Cuestiones de Tributación. International Institute for Sustainable Development. https://www.iisd.org/system/files/2025-12/negotiating-protocols-un-framework-convention-tax-es.pdf

Chicago

Oguttu, Annet, Elisangela Rita, Alexandra Readhead, Josefina Del Rosario Lago, Suzy Nikiema, Kudzie Mataba, and Juliana Midori Kuteken. Hoja de ruta para negociar los protocolos de la Convención Marco de las Naciones Unidas sobre Cooperación Internacional en Cuestiones de Tributación. International Institute for Sustainable Development, 2025. https://www.iisd.org/system/files/2025-12/negotiating-protocols-un-framework-convention-tax-es.pdf.

Wikipedia

{{cite report |last1=Oguttu |first1=Annet |last2=Rita |first2=Elisangela |last3=Readhead |first3=Alexandra |last4=Lago |first4=Josefina Del Rosario |last5=Nikiema |first5=Suzy |last6=Mataba |first6=Kudzie |last7=Kuteken |first7=Juliana Midori |title=Hoja de ruta para negociar los protocolos de la Convención Marco de las Naciones Unidas sobre Cooperación Internacional en Cuestiones de Tributación |publisher=International Institute for Sustainable Development |date=July 2025 |url=https://www.iisd.org/system/files/2025-12/negotiating-protocols-un-framework-convention-tax-es.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{oguttu2025hoja, author = {Oguttu, Annet and Rita, Elisangela and Readhead, Alexandra and Lago, Josefina Del Rosario and Nikiema, Suzy and Mataba, Kudzie and Kuteken, Juliana Midori}, title = {{Hoja de ruta para negociar los protocolos de la Convención Marco de las Naciones Unidas sobre Cooperación Internacional en Cuestiones de Tributación}}, institution = {International Institute for Sustainable Development}, year = {2025}, month = jul, url = {https://www.iisd.org/system/files/2025-12/negotiating-protocols-un-framework-convention-tax-es.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }