International tax cooperation has today emerged as a priority field for both reflection and action, due to profound transformations in the global economy and the limitations of traditional tax principles in addressing contemporary challenges. Globalization, the digitalization of the economy, and the intensification of tax competition among states have weakened national tax systems, resulting in significant revenue losses and undermining states’ capacity to finance essential public services.
In this context, the OECD has worked to establish an inclusive framework for international tax cooperation and, in December 2021, published the BEPS 2.0 agreement, accompanied by model rules designed to assist countries in implementing new international tax standards. This agreement, based on a two-pillar solution, sought on the one hand to redefine the allocation rules for taxing multinational profits, and on the other hand to establish a minimum effective tax through the application of rules derived from the BEPS project. However, this solution has been deemed insufficient, and even inequitable, particularly for developing countries.
In response to these limitations, the African Group advocated for an alternative framework for tax cooperation and, in December 2022, submitted a resolution to the United Nations General Assembly on “Promoting Inclusive and Effective International Tax Cooperation at the United Nations.” Adopted in December 2023, this resolution led, in 2025, to the adoption of the terms of reference for an unprecedented process aimed at developing a United Nations framework convention on international tax cooperation. This process, running from 2025 to 2027, aims to create a more inclusive and democratic system for global tax cooperation.
For countries such as Tunisia and North African countries, which face the pressing need to enhance tax revenue mobilization in the context of budget deficits and debt, engagement in this process is particularly crucial. Within this framework, The Tunisian Observatory of Economy in partnership with the LASCAF Laboratory of the Faculty of Law and Political Science of Tunis (University of Tunis El Manar), is organizing an international conference on 23–24 October 2025, entitled “International Tax Cooperation in Light of the New International Tax Order.” This conference will bring together academia, experts, and civil society representatives to analyze the scope and prospects of these international tax system reforms.
Researchers, tax experts, or civil society actors from North Africa who are interested in the topic of international tax reforms are invited to complete this form to seize the opportunity to participate in this event.
To confirm your participation, please complete the registration form: