Nations Raise Tax Treaty Impact Concerns as UN Talks Resume

More than a half-dozen countries said negotiations over a future United Nations tax treaty need to quickly clarify how the agreement will affect exiting tax treaties as delegates began a new round of talks Monday.

Austria, Spain, Sweden, France, Germany, and Canada, among others, urged the UN committee drafting the deal to prioritize a provision, Article 15, on interactions with other legal instruments like bilateral tax treaties. Delegates told a meeting in New York that the wording of that provision will determine the reach of other commitments under the deal.

The International Chamber of Commerce, the top business voice at ...