Preserving Ambition - Ensuring Legal Certainty

Tuesday, August 4, 2026 | 1:15 – 2:45 PM
Friedrich-Ebert-Stiftung, 747 Third Avenue, Suite 34D New York, NY 10017 (see map)
 

As negotiations on the UN Framework Convention on International Tax Cooperation enter their final phase, one of the most consequential questions remains unresolved: how will the new multilateral framework interact with the more than 3,000 bilateral tax treaties currently in force? The answer will shape whether the Convention can deliver meaningful reform while preserving legal certainty for states.

The labour movement has closely followed the negotiations on the UN Framework Convention on International Tax Cooperation since their inception. Through previous roundtables organised by FES, NUTJ, PSI and ITUC, delegates have engaged with labour representatives on the importance of building an inclusive and effective international tax architecture. The first dialogue explored why international tax cooperation matters for workers, while the second focused on the shortcomings of current transfer pricing rules and their implications for labour.

This third roundtable aims to provide an informal space for delegates and experts to exchange views on the relationship between the future UN Framework Convention and existing bilateral tax treaties before formal negotiations on this issue begin.

Held under the Chatham House Rule, the event provides a confidential space for open exchange on one of the defining issues in the future of international tax cooperation. The discussion will examine the current state of play, identify the principal legal and political tensions and explore possible pathways that preserve both the effectiveness of the new multilateral framework and the legal certainty valued by treaty partners.

Lunch will be served beginning at 1:00 PM