Intervention by Everlyn Muendo, Second Session: Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation

We would like to provide our brief comments on the nature of the instruments which we are discussing, namely the Framework Convention and the Protocols. The Framework Convention is envisioned to be a legally binding instrument. In line with the SG’s tax report, we are here to implement Option 2 and not Option 3