European Commission 29 September 2025, Recommendation for a COUNCIL DECISION authorising the negotiations at the United Nations for an agreement on the second Early Protocol to the United Nations Framework Convention on International Tax Cooperation and on any provision of the Framework Convention related to or affecting that Protocol

EUROPEAN COMMISSION Brussels, 29.9.2025 COM(2025) 584 final Recommendation for a COUNCIL DECISION authorising the negotiations at the United Nations for an agreement on the second Early Protocol to the United Nations Framework Convention on International Tax Cooperation and on any provision of the Framework Convention related to or affecting that Protocol EXPLANATORY MEMORANDUM 1.