An international tax system for community interests: can the UN framework tax convention effect real change?

On 23 December 2024, the United Nations General Assembly adopted the objectives, principles, and several commitments of the forthcoming United Nations Framework Convention on International Tax Cooperation (FTC). This article critically assesses the FTC’s core principles, aiming to promote community interests within the international tax system, including sustainable development, fairness, and respect for human rights. This article contends that, while this commendable move represents a necessary initial step, it rests momentarily on shaky ground. The premise that the tax resources of lower- and middle-income countries are restrained by existing tax treaty frameworks demands greater nuance. Reallocating international taxing rights does not inherently advance Sustainable Development Goals and human rights, particularly if states fail to address unfair domestic tax policies. The FTC requires additional, targeted measures to move from aspirational rhetoric to concrete outcomes. Therefore, the true impact of the community interests proposed by the FTC hinges on subsequent instruments and measures that may be established under the framework.