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.
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.