University of Georgia School of Law assistant professor Assaf Harpaz published an article titled “The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?” in the tax publication Tax Notes International.

In this article, Harpaz explains the key issues being addressed in the U.N. framework convention on international tax cooperation, including the global north-south divide and its role in the multilateral process.

The article’s abstract is as follows:

The United Nations recently concluded the second session of negotiations on terms of reference for a framework convention on international tax cooperation. The framework convention presents an opportunity to multilaterally address pressing global tax issues. Its goal is to “strengthen international tax cooperation and make it fully inclusive and more effective.”

The extensively negotiated terms of reference make several substantive commitments, including the fair allocation of taxing rights; tax evasion and avoidance by high-net worth individuals; sustainable development; mutual administrative assistance in tax matters; tax-related illicit financial flows; and prevention and resolution of tax disputes.

The ongoing multilateral effort brings the promise of a more equitable international tax regime. However, support for the U.N.’s work and the substantive issues identified has been sharply divided along global north-south lines. A successful U.N. process will need to acquire legitimacy from both the developed superpowers and the developing countries that have historically been excluded from international tax policymaking decisions.

The article explains the key issues being addressed in the U.N. framework convention on international tax cooperation, including the global north-south divide and its role in the multilateral process.

Assaf Harpaz joined University of Georgia School of Law as an assistant professor in summer 2024 and will teach classes in federal income tax and business taxation. Harpaz’s scholarly focus lies in international taxation, with an emphasis on the intersection of taxation and digitalization. He explores the tax challenges of the digital economy and the ways to adapt 20th-century tax laws to modern business practices.