The UN Intergovernmental Committee on International Tax Cooperation has adopted, with the support of a large majority of member states, a Terms of Reference (ToR) that is the blueprint for developing the convention. Negotiations based on the ToR are planned over the next three years and should result in the adoption of a UN Global Tax Convention expected in 2027.

ITUC welcomes UN progress toward international tax cooperation convention – International Trade Union Confederation (ituc-csi.org)