NOVA Tax Lab collaborates in the negotiations of the UN Framework Convention on International Tax Cooperation
In November 2022, UN member states unanimously adopted a resolution to begin discussions on proposals for a new international tax cooperation framework under the UN auspices. The General Assembly resolution 77/244 of 30 December 2022, ‘Promotion of inclusive and effective international tax cooperation at the United Nations’ established an ad hoc intergovernmental Committee mandated to develop the Terms of Reference (ToR), stipulating that the Committee’s work would be completed by August 2024.
As part of the tasks carried out by NOVA TAX RESEARCH LAB participation in the Project – ToR of the UN Framework Convention on International Tax Cooperation, NOVA Tax Lab submitted inputs for the Bureau’s Proposal for the Zero Draft Terms of Reference circulated and was accredited as an observer entity. NOVA Tax Lab coordination member Mariana Passos Beraldo was able to personally attend the Second Substantive Session of the Ad Hoc Committee, that took place from 29 July 2024 to 16 August 2024 at the United Nations headquarters in New York.
During the sessions, the NOVA Tax Research Lab researcher had the opportunity to present statements, prepared by the Knowledge Centre team, on ‘Taxation and Gender Equality’ and ‘Tax Education as a instrument to capacity building ’.
The outcomes of the Project led by researchers Mariana Passos Beraldo and Pedro Ferrão Marinheiro and supported by Nova School of Law, were published on the knowledge centre’s official website: https://taxlab.novalaw.unl.pt/?page_id=5362.