Options for a Protocol on Services under the UN Framework Convention on International Tax Cooperation

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Faith Amaro, Sol Picciotto
DOI: 10.2139/ssrn.6144328
Cited by: 1

Abstract

The negotiations for a United Nations Framework Convention on International Tax Cooperation (UNFCITC) include an early protocol on 'taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy'. This paper analyses the importance of this issue, the history of the problem, and possible solutions.

Fields of Study & Subjects

Corporate Taxation and Avoidance Taxation and Legal Issues Religion Theology and Education

Publication details

Journal / source
SSRN Electronic Journal
Publisher
Elsevier BV
Publication date
1 January 2026
Document type
Preprint