UN Tax Treaty Talks Enter Big Year as Business Watches Closely

Businesses will keep a close eye on negotiations at the United Nations over global tax rules, with first drafts and their economic impact studies planned to be released next year.

“2026 is the key year,” said Luisa Scarcella, global policy lead for taxation and trade at the International Chamber of Commerce, “because that’s where we expect the majority of work to be done.”

Developing economies are driving the push to make the UN a bigger player in global tax rulemaking because of their dissatisfaction with rules drawn up at the Organization for Economic Cooperation and Development. They argue the ...