NYU Project Hub on the UN Framework Convention on International Tax Cooperation

Forthcoming events

Symposium on the UN Tax Framework Convention in collaboration with UNU-WIDER Lecture

Speaker Biographies (PDF: 803 KB)

Symposium Program (PDF: 428 KB)

11:00 a.m.-6:00 p.m.
Saturday, August 8, 2026
Lester Pollack Colloquium Room, Level 9, Furman Hall, NYU School of Law, New York, NY 10012

This Symposium is timed to take place during the Fifth Session of the UN Intergovernmental Negotiating Committee (INC), to support high quality, frank and positive engagement in relation to content and text of the Framework Convention, Protocol 1 and Protocol 2. The Symposium will build on the engagement in our first Symposium and will enable a detailed discussion of key issues relating to the taxation of services (Protocol 1) and dispute prevention and resolution (Protocol 2), while also addressing aspects of governance of the Convention and Protocols.

The NYU ITP is delighted to be collaborating in this Symposium with the International Center for Tax and Development and UNU-WIDER, enabling sharing of new research and learning. As a key part of the Symposium, UNU-WIDER will present a Lecture on the findings of the UNU-WIDER working paper estimating the economic effects of different cross-border taxation scenarios under Protocol 1 of the UN Tax Convention. For more information please email Aicha Anilus.

Draft Protocols Released Ahead of the Fifth Session of the UNFCITC Intergovernmental Negotiating Committee

The Co-Leads have released the draft Protocols for Workstream II (Taxation of Income from Cross-Border Services) and Workstream III (Prevention and Resolution of Tax Disputes) ahead of the Fifth Session of the Intergovernmental Negotiating Committee.

The draft texts are available:https://www.wider.unu.edu/publication/gross-basis-versus-net-basis-taxation

•  Workstream II-Co-Leads' Draft Protocol on the Taxation of Income from Cross-Border Services
•  Workstream III- Co-Leads' Draft Protocol on the Prevention and Resolution of Tax Disputes

See other materials relevant to the Symposium.

UN Intergovernmental Negotiating Committee: Documents and Consultation

Links to the following documents are available from the INC webpage:

1. CRP.30 - Draft decision on participation of international organizations, civil society and other relevant stakeholders
2. CRP.31 - Programme of work
3. CRP.32 (WSI) - Co-Lead’s Draft of UN Framework Convention on International Tax Cooperation
4. CRP.33 (WSII) - Co-Lead’s Draft Protocol on the Taxation of Income from Cross-Border Services
5. CRP.34 (WSIII) - Co-Leads’ Draft Protocol on the Prevention and Resolution of Tax Disputes
6. Presentations of the 28 July Multi-stakeholder Consultation on WS I, WS II, and WS III

Selected relevant readings for the Symposium

• UNU-WIDER: Background Note: Gross-basis versus net-basis taxation, efficiency and equity considerations, Mona Barake UNU-WIDER/UN DESA (January 2026) 
• IMF: Working Paper: Taxing Cross-Border Services, Shafik Hebous, Brendan Crowley, Rasmi Das, Tibor Hanappi, Cory Hillier, Adam Jakubik, Eric Robert, Christophe J. Waerzeggers (July 2026)
• IBFD Bulletin for International Taxation; ICTD: Relieving Double Taxation on Cross-Border Services: A Comparative Analysis of Major Exporting Countries
  Authors: Heitmüller, F.; Isa, A.A.; Dierich, F.; Nakibuule Wakabi, Y. (July 2026) Bulletin for International Taxation 2026 (Volume 80), No. 8
• ICC Economic Impact Report: Economic impact of Article 12AA: New UN tax model provision on cross-border services (January 2026), Oxford Economics and the International Chamber of Commerce (ICC)
• International Institute of Sustainable Development: Report on Investor-State Arbitration and Preserving Tax Sovereignty for Tax Disputes (August 2026)
• Caribbean Tax Law Journal Special Issue (January 2025)

Past events

On Friday, February 6, 2026, the International Tax Program at NYU School of Law sponsored an academic symposium in conjunction with the UN Intergovernmental Negotiating Committee (INC) Fourth Session.

The Symposium explored and discussed the important development of the Framework Convention in the evolving architecture of global tax cooperation, and considered some of the many issues that it raises from a scholarly perspective, in relation to substantive content and structural or governance aspects. The focus was on the Convention itself, including its drafting and content, rather than the broader issue of international tax governance or debates (although the context is relevant).

Materials related to the convention are available here February 2026 Notes and Summary Reports and here UN Tax Framework Convention – Submissions and Policy Notes.

The Overseas Development Institute (UK) held a webinar on Protocol 1, Services, that may be of interest, on Tuesday March 17, 2026. More information is available here.