This submission outlines ICRICT’s recommendations on the scope and content of the UN Framework Convention on International Tax Cooperation. It calls for replacing outdated rules—such as the arm’s length principle and residence-based taxation—with a unitary system that allocates taxing rights based on real economic activity. ICRICT also rejects mandatory arbitration, urging instead for simpler rules that prevent disputes. The submission emphasizes the need for progressive taxation, gender-responsive and environmentally aligned fiscal policy, and full civil society participation. The goal: a fairer, more inclusive global tax system that strengthens domestic resource mobilization and reduces inequality.
