Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been convened and a zero draft terms of reference (TOR) for a future UN Framework Tax Convention has been published. An amended version of the TOR is set to be discussed in the coming months.
There is a variety of questions, both regarding the substantive content of these terms of reference as well as the role of developed vis-à-vis developing countries in the decision making process at the UN.
This roundtable, hosted by the GlobTaxGov project, aims to create a dialogue around two topics: (i) to better understand under what conditions OECD and non-OECD countries would be open to agree on an UN Framework Tax Convention, and (ii) what is in the latest version of the Terms of Reference and what is missing in the Terms of Reference?
IDS Research Fellow Martin Hearson, who is also Research Director of the IDS-based International Centre for Tax and Development (ICTD) and leads its international tax programme, together with ICTD postdoctoral fellow Mbakiso Magwape and associate postdoctoral fellow Frederik Heitmüller are set to join a number of panels.
Speakers/Moderators
- Dr. Martin Hearson: Research Fellow at IDS, Research Director and International Tax Programme Research Lead at ICTD
- Dr. Frederik Heitmüller: GLOBTAXGOV and Research Consultant at ICTD
- Dr. Peter Hongler: Professor of Tax Law, University of St. Gallen, Director ILE-HSG
- Dr. Irma Mosquera Valderrama: Professor of Global Tax Governance, Lead Researcher European Research Council Project GLOBTAXGOV, EU Jean Monnet Chair Holder EUTAXGOV
- Dr. Suranjali Tandon: Associate Professor at National Institute of Public Finance and Policy (NIPFP)
- Dr. Mbakiso Magwape: Postdoctoral Fellow at ICTD
View the programme here.
