Submissions in response to the call for written inputs regarding the Issues Notes and Overview produced by the three workstreams of the Intergovernmental Negotiations Committee for UN Framework Convention on International Tax Cooperation.

The three submissions are in response to draft issue notes by the INC on the three negotiating workstreams: Workstream I on the framework convention; Workstream II on the first early protocol, taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy; and Workstream III on the second early protocol, prevention and resolution of tax disputes. This comes in preparation of the INC’s first and second sessions which will take place at the UN in New York from August 4 – 15.