Yet the resulting constitutional hurdles for the ratification of treaties.8 In the tax field, package of proposals would largely retain the existing rules, greatly 8 The US has failed to join many conventions which had wide support both increase the complexity of the system, and remain unfair for deve- internationally and within the US, notably the UN Convention on the Law of the loping countries. [...] Sea (168 members), the Convention on Biological Diversity (196), the Additional Protocols to the Geneva Convention (for the humanitarian laws of war, 174, 169), the Arms Trade Treaty (110), the Comprehensive Nuclear Test-Ban Treaty (170), The initiative to create a new global tax framework launched in the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW, 189), the. [...] The US constitution sets the high requirement of obtaining the advice and consent of the Senate by two-thirds majority for the were assured would be an equal footing, while others stood aside ratification of treaties, but in practice this procedure has not been applied to all due to concern about the nature of the forum and their limitations international agreements. [...] It has been argued The Design of a UN Framework Convention on International Tax Cooperation 5 POLICY BRIEF the US has not ratified the 2010 Protocol of the Mutual Assistance The methods for achieving these general objectives should be for- Convention (MAC), although it ratified the original convention of mulated in the convention’s Principles. [...] There is a strong case therefore for ensuring that the the BEPS project have resulted in the acceptance of the principle of new global framework should bring together a wide range of expert unitary taxation, as well as the formulation of the detailed technical analysis of public finance and taxation, particularly from the pers- standards needed to apply it, as pointed out in section A.2 above.
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- Published in
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