On 24 December 2024, the UN General Assembly approved the resolution adopting the terms of reference for a United Nations Framework Convention on International Tax Cooperation, with a vote of 119 countries in favor, 9 against, and 43 abstaining. The resolution also establishes a Member State-led, open-ended intergovernmental negotiating committee for the purpose of drafting the Convention and two early protocols simultaneously in accordance with the terms of reference. The committee is expect…