By Chenai Mukumba
On 16 August 2024, United Nations (UN) Member States adopted the Ad Hoc Committee’s Draft Terms of Reference (ToRs) for a UN Framework Convention on International Tax Cooperation by an overwhelming majority. The ToRs were adopted after an arduous session – the third and last in a series of protracted negotiations.
The decision to convene the Ad Hoc Committee was made in 2023 after the UN General Assembly passed Resolution 78/230 on the promotion of inclusive and effective international tax cooperation. This historic resolution indicated that the General Assembly was to “establish a Member State-led, open-ended ad hoc intergovernmental committee for the purpose of drafting terms of reference for a United Nations framework convention on international tax cooperation.”
This article explores what led up to the proposal by the Africa Group and the concerns they have long sought to resolve through this convention.