UN Expands Proposed Tax Treaty Scope as Talks Enter Home Stretch

A United Nations committee proposed the multilateral body include tax evasion and avoidance within the scope of a future global tax treaty in a draft document published Sunday.

The committee is working on draft rules countries would use to craft a tax cooperation treaty. Developed and developing countries are split on key provisions over how the draft should deal with existing global tax rules like those developed by the Organization for Economic Cooperation and Development.

• The committee’s staff made changes to the draft over the weekend to reflect input from a week of negotiations and in bid to find compromise ...