NOVA Tax Lab UN Framework Convention On Internacional Tax Cooperation Weekly Reports

In November 2022, UN member states unanimously adopted a resolution to begin discussions on proposals for a new international tax cooperation framework under UN auspices. General Assembly resolution 77/244 of 30 December 2022, ‘Promotion of inclusive and effective international tax cooperation at the United Nations.’ established an ad hoc intergovernmental Committee mandated to develop the ToR, stipulating that the Committee’s work would be completed by August 2024.
The Substantive Sessions are open to all UN Member States and other stakeholders (including academic institutions). After the first session of the Ad Hoc Committee, which took place from 26 April to 8 May 2024 at the United Nations headquarters in New York, member states resumed discussions on the Terms of Reference for a United Nations Framework Convention on International Tax Cooperation on 29 July.
The Second Substantive Session of the Ad Hoc Committee will take place from 29 July 2024 to 16 August 2024 at the United Nations headquarters in New York.
NOVA Tax Research Lab, which has already been following the Ad Hoc Committee’s activities, including having submitted imputs for the Bureau’s Proposal for the Zero Draft Terms of Reference circulated, has been accredited as an observer entity.
As part of the tasks carried out in the Project for the Participation of NOVA TAX RESEARCH LAB in the Draft Terms of Reference – ToR of the UN Framework Convention on International Tax Cooperation, NOVA Tax Lab research and coordination member Mariana Passos Beraldo will be attending the meetings in person.
This page publishes the Weekly Reports and other outcomes of the project led by researchers Mariana Passos Beraldo and Pedro Ferrão Marinheiro and supported by Nova School of Law.
The activities of the NOVA Tax Research Lab are developed within the scope of CEDIS – Centre for Research & Development in Law and Society, the Research Unit of NOVA School of Law, NOVA University Lisbon. CEDIS is funded by FCT, I.P. (Foundation for Science and Technology, Public Institute), through national funds from the Ministry of Science, Technology and Higher Education, under projects UIDB/00714/2020 and UIDP/00714/2020.