Co-Lead’s Draft Protocol on the Taxation of Income from Cross-Border Services.

First Protocol to the United Nations Framework Convention on International Tax Cooperation

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



Source: https://financing.desa.un.org/sites/default/files/2026-07/A_AC.298_CRP.33%20WSII%20%2820Jul2026%29%20Co-Lead%27s%20Draft%20Protocol%201%20to%20UNFCITC.pdf



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