A UN committee released on Friday a draft document for negotiating a global tax treaty that envisions a broad role for the multilateral body in tax affairs, including over corporate taxation and wealth taxes.
The revised draft terms of reference, crafted by the committee’s 20-member bureau, will serve as a starting point for talks at the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation when it meets from July 29 to Aug. 16 in New York.
The revised draft terms of reference is little changed from a draft released on ...
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