A Roadmap for Negotiating the Protocols to the United Nations Framework Convention on Tax

[Kasozi Mulindwa]

Greetings All

For those involved in the ongoing negotiations, the International Institute on Sustainable Development (IISD) developed a  Roadmap for Negotiating the Protocols to the United Nations Framework Convention

on Tax to inform, support and orient  negotiators (ministers of finance, tax authorities, policy makers, NGO/CSOs and others) particularly those from developing countries, on the major challenges and opportunities involved in the negotiations.

Through UN Framework Convention on International Tax Cooperation (UN FCITC), member states identified several topics for protocols; Early Protocols and Potential (Future) Protocols.

For each topic identified for the protocols, the roadmap report helps negotiators prioritize areas for strategic consideration and decision making; highlighting 

• why the topic matters for international tax cooperation

• ongoing efforts at international, regional, and national levels to address the topic

• challenges encountered by previous and ongoing efforts to address the topic 

• what the UN FCITC could usefully do to address the topic and preliminary recommendations based on the information available from ongoing discussions, dialogue among negotiations and broader engagement with all stakeholder.

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Those currently engaged in the negotiations session ending tomorrow Friday 15 August, 2025 and to be involved going forward for sessions in 2026 and 2027, you may find this report helpful.

See IISD report attached below.

Kasozi Mulindwa 

Global Goals Champion