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U.N. Tax Talks Could Flip the Script on Global Tax Rules
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Subscribe30 SEP 2026 / ECONOMY
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Countries are debating over the authorship of international tax rules during negotiations at the UN Framework Convention on International Tax Cooperation held in New York in August 2026. The points of contention include rights to tax, governance authorities, taxation of digital businesses without physical presence, treaty obligations, and the fear of an increasingly fragmented taxation system.
International tax negotiations have reached the part every tax professional recognizes: everyone agrees on the objective until somebody opens the actual document. At the United Nations, that document now concerns something much bigger than treaty wording....
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