This book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024. Marking a pivotal step toward reconfiguring global tax governance, the Convention aims to establish a new legal foundation for international tax cooperation: one that prioritizes community interests such as sustainable development, equitable taxation, and respect for human rights.
Departing from the predominantly bilateral structure of existing tax frameworks, this book draws on the adopted United Nations Resolutions to evaluate the Conventions strengths, limitations, and transformative potential. Through both normative and practical analysis, the book explores whether this unprecedented development can foster a more coherent, inclusive, and just international tax system.
Chapter 1:The International Tax System At The Dawn Of A Fundamental
Reconsideration?.
Chapter 2:The Genesis And Evolution Of The Un Framework
Tax.
Chapter 3:The Motivations Behind The Framework Tax Convention.
Chapter
4:The Objectives Of The Framework Tax Convention.
Chapter 5:Principles Of
The Framework Tax Convention.
Chapter 6:Commitments For The Parties Of The
Framework Tax Convention.
Chapter 7:Sustainable Development, Fairness, And
Human Rights As Proposed Foundational Principles For The International Tax
System.
Chapter 8:Can The Framework Tax Convention Reshape The Global Tax
System? Challenges And Opportunities Going Forward.
Chapter 9:Conclusions.
Edwin Vanderbruggen is a tax (policy) advisor with 30 years of experience, providing counsel to governments and international financial institutions on tax policy, legislative drafting, regulatory reform, tax administration, and major tax disputes, alongside extensive experience in assisting the private sector. He is the senior partner of law and tax firms Andersen (Cambodia and Vietnam) and VDB Loi (Bangladesh, Laos and Myanmar) and currently lectures at the Foreign Trade University in Vietnam.
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