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The United Nations Framework Convention on International Tax Cooperation is a proposed new legal instrument intended to better coordinate international tax policy. . Championed by developing countries, a UN framework tax convention aims at making international tax cooperation fully inclusive and more
The Organisation for Economic Cooperation and Development's leadership on global tax coordination has come under threat after a majority of UN members backed an African-led initiative to bring ...
Wednesday’s resolution calls for “developing an international tax cooperation framework or instrument that is developed and agreed upon… UN votes to take the reins on global tax standards ...
TaxCOOP is a non-profit Canadian policy institute dedicated to international tax competition and cooperation, independent and defending no political, partisan or national interests. Its head office is located in Montreal, in the province of Quebec, Canada.
The Inter-American Center of Tax Administrations (CIAT) is an international organization specialized in training and exchanges of information between national tax administrations. [ 1 ] The CIAT is an international public, non-profit organization that provides specialized technical assistance for the updating and modernization of tax ...
Countries in the Organization for Economic Cooperation and Development (OECD) have failed to reach an agreement on international tax havens and profit shifting, as well as on implementing an ...
The Global Forum on Transparency and Exchange of Information for Tax Purposes was founded in 2000 and restructured in September 2009. It consists of OECD member countries as well as other jurisdictions that have agreed to implement tax related transparency and information exchange. [2]
The global minimum corporate tax rate, or simply the global minimum tax (abbreviated GMCT or GMCTR), is a minimum rate of tax on corporate income internationally agreed upon and accepted by individual jurisdictions in the OECD/G20 Inclusive Framework. Each country would be eligible for a share of revenue generated by the tax.