The UN Tax Framework Convention: How It Started, What Has Happened and Where Is It Going for Developing Countries

The article examines the most relevant resolutions until December 2024 regarding the UN Framework Convention on International Tax Cooperation, highlighting the bloc positions that have been formed in this project that seek to reshape the global tax arena. Following this analysis, the authors evaluate the criticism of the Convention and explore its areas of opportunity, especially for developing countries. This article represents a detailed overview of the key issues surrounding the formation of the UN Tax Framework Convention, offering a comprehensive state of affairs of one of the most relevant efforts from the UN stakeholders in the present times and setting the stage for expected developments in 2025.