This paper summarizes the research conducted by the Initiative for Human Rights in Fiscal Policy on the protocols that will complement the Framework Convention on Tax Cooperation, currently negotiated at the United Nations. The Convention creates a unique opportunity to improve the inclusiveness and effectiveness of international tax cooperation, therefore better positioning States to align their tax policies with their human rights obligations. Under Framework Conventions, protocols can play crucial roles. The approved terms of reference for the Convention make some definitions around its protocols. However, there are still many open questions on the topic.
This working paper seeks to contribute to some of the open discussions, summarizing information on the scope, functioning and content that protocols can have in conventions such as the UNTC.
