Between 3 August and 13 August, the Fifth Session of the negotiations for the United Nations Framework Convention on International Tax Cooperation (UNFCITC) took place in New York.
This report summarizes the negotiations of the Fifth Session as they took place in line with the programme of work. The report covers the negotiations under the three workstreams, namely the framework convention (workstream 1), the protocol on cross-border services
(workstream 2) and the protocol on the prevention and resolution of crossborder tax disputes (workstream 3).
The summaries are the result of contributions by Tax Justice Network staff, including Alex Cobham, Bob Michel, Carolina Finette, Florencia Lorenzo and Liz Nelson.