UN Delegates Want Tax Dispute Options Under Treaty (Correct)

Aug. 14, 2025, 10:11 PM UTCUpdated: Aug. 15, 2025, 5:31 PM UTC

Support is growing at the United Nations for a treaty that allows countries to pick from a set of tax dispute resolution mechanisms instead of a deal that imposes a single universal approach, a top negotiator said Thursday.

A UN committee meeting in New York to gather feedback from countries has heard delegates say they want “optionality” in an agreement designed to improve tax dispute resolution and prevention, said Michael Braun, who is co-leading the talks. The deal can account in that way for vastly different national frameworks for addressing tax disputes—from legal regimes to administrative cultures to political considerations, ...

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