This document outlines ICRICT’s recommendations for the negotiation of a UN tax convention, emphasizing on the principles needed to create a fairer global tax system and possible prioritization of protocols for the intergovernmental negotiating committee to work on at an early stage. ICRICT calls for commitments to unitary taxation of multinational profits, effective taxation of high-net-worth individuals, and strong transparency measures, including public country-by-country reporting and global asset registers. The Commission also stresses special and differential treatment for developing countries and greater international cooperation among tax authorities.
