Feuille de route pour la négociation des protocoles à la Convention-cadre des Nations Unies sur la coopération internationale en matière fiscale

The report outlines a strategic framework for negotiating protocols under the UN Framework Convention on International Tax Cooperation, focusing on enhancing tax revenue and fairness for developing countries. It details two preliminary protocols—cross-border services and tax dispute resolution—and several potential protocols covering the digital economy, illicit financial flows, high-net-worth individuals, environmental taxation, information exchange, mutual administrative assistance, and harmful tax practices. The document argues for a shift away from OECD-led standards, which it claims often disadvantage developing nations, toward a more inclusive UN-led multilateral architecture.

• The report identifies two preliminary protocols to be developed alongside the UN Framework Convention on International Tax Cooperation: one on the 'imposition des revenus tirés de la prestation de services transfrontaliers dans une économie de plus en plus numérisée et mondialisée' and another on 'la prévention et le règlement des différends fiscaux'.
• Regarding cross-border services, the report suggests using Article 12AA of the UN Model Convention as a starting point to create rules that cover both digital and non-digital services, thereby avoiding the limitations of the OECD's Pillar One Amount A, which only targets a small number of highly profitable multinational enterprises.
• The report warns against adopting the Investor-State Dispute Settlement (ISDS) model for tax disputes due to its high cost, unpredictability, and tendency to bypass national courts, noting that tax disputes represented approximately 15% of known ISDS cases in 2021.
• Developing countries are estimated to lose approximately 1,000 billion USD annually due to illicit financial flows (IFFs), with trade-related IFFs averaging 20% of the total trade value between developing countries and advanced economies.
• The report proposes a global minimum tax for high-net-worth individuals (HNWIs), noting that a 5% wealth tax on multimillionaires and billionaires in the European Union could generate 286.5 billion EUR per year.
• To combat climate change, the report suggests the UN Framework Convention could introduce binding targets for reforming environmentally harmful fossil fuel subsidies, which reached an unprecedented 1,000 billion USD globally in 2022.
• The report highlights that many developing countries lack the legal and administrative capacity to benefit from the OECD's automatic exchange of information, and suggests a more inclusive, impartial, and transparent peer-review mechanism.
• The report argues that 'harmful tax practices' lead to a 'race to the bottom' where countries lower tax rates to attract foreign investment, resulting in global tax revenue losses equivalent to 4% of GDP and 25% of tax revenues.

APA

Oguttu, A., Rita, E., Readhead, A., Lago, J. D. R., Nikièma, S., Mataba, K., & Kuteken, J. M. (2025). Feuille de route pour la négociation des protocoles à la Convention-cadre des Nations Unies sur la coopération internationale en matière fiscale. International Institute for Sustainable Development. https://www.iisd.org/system/files/2026-03/negotiating-protocols-un-framework-convention-tax-fr.pdf

Chicago

Oguttu, Annet, Elisangela Rita, Alexandra Readhead, Josefina Del Rosario Lago, Suzy Nikièma, Kudzie Mataba, and Juliana Midori Kuteken. Feuille de route pour la négociation des protocoles à la Convention-cadre des Nations Unies sur la coopération internationale en matière fiscale. International Institute for Sustainable Development, 2025. https://www.iisd.org/system/files/2026-03/negotiating-protocols-un-framework-convention-tax-fr.pdf.

Wikipedia

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BibTeX

@techreport{oguttu2025feuille, author = {Oguttu, Annet and Rita, Elisangela and Readhead, Alexandra and Lago, Josefina Del Rosario and Nikièma, Suzy and Mataba, Kudzie and Kuteken, Juliana Midori}, title = {{Feuille de route pour la négociation des protocoles à la Convention-cadre des Nations Unies sur la coopération internationale en matière fiscale}}, institution = {International Institute for Sustainable Development}, year = {2025}, month = jul, url = {https://www.iisd.org/system/files/2026-03/negotiating-protocols-un-framework-convention-tax-fr.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }