arbiter
JournalsAccount

An international tax system for community interests: can the UN framework tax convention effect real change?

Edwin Vanderbruggen

Journal of International Economic Law2026https://doi.org/10.1093/jiel/jgag001article
ABDC A
Weight
0.50

Abstract

On 23 December 2024, the United Nations General Assembly adopted the objectives, principles, and several commitments of the forthcoming United Nations Framework Convention on International Tax Cooperation (FTC). This article critically assesses the FTC’s core principles, aiming to promote community interests within the international tax system, including sustainable development, fairness, and respect for human rights. This article contends that, while this commendable move represents a necessary initial step, it rests momentarily on shaky ground. The premise that the tax resources of lower- and middle-income countries are restrained by existing tax treaty frameworks demands greater nuance. Reallocating international taxing rights does not inherently advance Sustainable Development Goals and human rights, particularly if states fail to address unfair domestic tax policies. The FTC requires additional, targeted measures to move from aspirational rhetoric to concrete outcomes. Therefore, the true impact of the community interests proposed by the FTC hinges on subsequent instruments and measures that may be established under the framework.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1093/jiel/jgag001

Or copy a formatted citation

@article{edwin2026,
  title        = {{An international tax system for community interests: can the UN framework tax convention effect real change?}},
  author       = {Edwin Vanderbruggen},
  journal      = {Journal of International Economic Law},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1093/jiel/jgag001},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

An international tax system for community interests: can the UN framework tax convention effect real change?

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.