The UN Ad Hoc Committee to draft terms of reference (ToR) for a United Nations Framework Convention on International Tax Cooperation published a second revised draft ToR (Rev.2) on 11 August 2024, which reflects discussions held during the second week of the Ad Hoc Committee's second session. This follows the first revised draft (Rev.1) that was first published earlier in the month.
As outlined in the note to the Rev.2 proposal, the draft includes:
- Improvements to language and overall or…