On November 27th, 2024, the second committee of the General Assembly of the United Nations approved draft resolution A/C.2/79/L.8 on the promotion of inclusive and effective international tax cooperation at the United Nations. After the negotiations of draft terms of reference throughout 2024, this is yet another milestone in the recent process of designing a new international tax framework at the level of the United Nations. Veronika Daurer and Stefanie Gombotz describe the contents of the terms of reference, analyze the outcome of the discussions and – based on the contents of the most recent draft resolution – provide an outlook of what to expect from the coming years.
