Hello everyone, welcome to the Tax Byte podcast series.

My name is Peter and I'm very happy to welcome Jean-Philippe van West and Gaspar and Dhabi in my virtual recording studio.

Jean-Philippe is a frequent speaker here in the podcast. He's a senior council in our team and he's monitoring key developments from

a European and international tax perspective. And also part of his time he's working with

university basically in the same area, international tax and European law. Of course, Gaspar, welcome

as well. Gaspar, apart from being a key member here in our trans pricing team, is also very close

on the United Nations developments.

And that's exactly what I want to talk with you about in this podcast, an outlook at what's

happening at the international tax level.

Gaspar, welcome to the podcast. Before we go into the actual content, you want to talk about United Nations.

I think it's relevant for the audience that we first spent a few minutes to explain why the

United Nations are so relevant to keep on our agenda internationally.

Yeah, so thank you very much, Peter, for having me.

It's wonderful to be here.

Heard a lot about the podcast, so it's good to finally be here and be able to contribute.

And straight to jump to your question, why is the United Nations relevant to talk about it with respect to international

tax cooperation? I think it's an important discussion in a number of folds. Number one, I think

it's all about the taxing rights. The United Nations, especially driving the developing

economies, are trying to increase or expand their width in terms of how they could indeed

increase the taxing rights. But at the same time, why this is important, because it is something that, what they are developing

today, and I will come back in the few minutes, what they're developing, they're developing

a tax convention, which will become binding, and binding in a way that once it is passed by the member state this

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