Jurisdiction(s):
United Kingdom

UN tax convention talks: developing countries oppose mandatory arbitration; MAP delays and ISDS risks highlighted; optional dispute resolution menu considered

Published on: 18 August 2025

Published by a Law360 reporter

Legal News

Article summary

An intergovernmental negotiating committee discussed the convention's second protocol, themed around prevention and resolution of tax disputes, during the second session of its project to draft proposals for the UN General Assembly's consideration in 2027, according to a livestream from the organisation's headquarters.

A broad majority supported a flexible protocol designed as a menu, enabling states to opt in or opt out of particular provisions; however, many participants opposed adding arbitration as a method for settling tax disputes. An Indian delegate observed there is frequently 'a clear imbalance' in arbitration between the financial, legal and technical resources of multinational enterprises and those available to developing countries. In UN meetings, individuals are generally not named; instead, speakers are cited by the country or organisation they represent. According to India’s representative, this disparity places administrations with more limited administrative and technical capacity at a disadvantage, meaning developing nations are more often left with unfavourable outcomes. These positions were reiterated throughout the session, as reflected on the organisation’s headquarters livestream feed...

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