Geopolitics challenges fair global tax architecture

United Nations delegates watch as UN Secretary-General Antonio Guterres addresses the 80th General Assembly at UN headquarters in New York City, US, September 23, 2025. 

Photo credit: Reuters

Negotiations to shape the UN Framework Convention on International Tax Cooperation enter a critical stage with the fourth session under way in New York. 

This follows the third session of the inter-governmental negotiating team in Nairobi in November 2025. Like last year, three negotiation rounds are slated for 2026.