Following the release of the Bureau’s Proposal for Zero Draft Terms of Reference (ToR) for a United Nations Framework Convention on International Tax Cooperation and the call for written comments on the Zero Draft ToR, the South Centre has provided its inputs on various structural, substantive and procedural elements of the Zero Draft ToR (20 June 2024).
South Centre submitted its comments to the Chair of the Ad Hoc Committee to draft ToR keeping in mind that the ToR is a foundation of the architecture of the Convention, which has the potential to fundamentally reform the international tax system to make it fairer for developing countries.
The South Centre’s inputs have been reproduced here.