The United Nations has updated its webpage on Intergovernmental Negotiations for UN Framework Convention on International Tax Cooperation, with the release of the Co-Lead's Draft Framework Convention Template, dated 24 October 2025. This includes completed draft articles on:
- Fair Allocation of Taxing Rights (Article 4);
- High-Net Worth Individuals (Article 5);
- Mutual Administrative Assistance (Article 6);
- Illicit Financial Flows, Tax Avoidance and Tax Evasion (Article 7);
- Harmful Tax Practi…