Co-Lead’s Draft Protocol on the Prevention and Resolution of Tax Disputes.

For more information, see: UN Framework Convention on International Tax Cooperation.


Protocol on the Prevention and Resolution of Tax Disputes
CHAPTER I GENERAL PROVISIONS
CHAPTER II PREVENTION OF TAX DISPUTES
Section I PREVENTION MECHANISMS
Section II COMMON PROVISIONS APPLICABLE TO PREVENTION MECHANISMS
CHAPTER III RESOLUTION OF TAX DISPUTES
Section I DISPUTE RESOLUTION MECHANISMS
Section II COMMON PROVISIONS APPLICABLE TO DISPUTE RESOLUTION MECHANISMS
CHAPTER IV CONSULTATIONS IN THE ABSENCE OF AN APPLICABLE TAX INSTRUMENT
CHAPTER V RESERVATIONS
CHAPTER VI OTHER PROVISIONS


Source: https://financing.desa.un.org/sites/default/files/2026-07/A_AC.298_CRP.34%20WSIII%20%2820Jul2026%29%20Co-Leads%27%20Draft%20Protocol%20II%20to%20UNFCITC.pdf



The backlinks below usually do not include the child and sibling items, nor the pages in the breadcrumbs.


hashtags for goods, services and harms