Calling international tax and international law students!
PRO BONO WORK AND DIRECTED RESEARCH PROJECTS: Spring Semester 2026
UNITED NATIONS FRAMEWORK CONVENTION ON INTERNATIONAL TAX COOPERATION
In 2023, the United Nations General Assembly adopted a landmark resolution to begin negotiations on a new UN Framework Convention on International Tax Cooperation. This aims to make international tax law and governance more inclusive, transparent, effective, and fair. More information is available at https://financing.desa.un.org/unfcitc . An Intergovernmental Negotiating Committee (INC) for a 3 year term from 2025 to 2027 aims to produce the text of a Framework Convention and two protocols on (1) taxation of cross-border services (e.g digital services) and (2) dispute prevention and resolution. The Fourth Meeting of the INC (INC-4) is scheduled to be held on February 2-3 and 5-13, 2026, in New York.
In this context, there will be two related opportunities for NYU Law students in Spring 2026. See attached PDF for more.
UN Tax Pro Bono Directed Research – Spring 2026
Qualifications: These opportunities are open for JD or LLM students with studies or experience in:
- International tax law, or tax treaties
- Public international law, the United Nations, or international institutions
- Language skills in various country languages may also be helpful.
Additional Information: If suitably documented and completed, this work may be eligible to satisfy the Pro Bono requirements for admission to the NY Bar. For more information, see: http://www.law.nyu.edu/publicinterestlawcenter/forstudents/nys-bar-pro-bono-requirement
Application Instructions: Please email an Expression of Interest to Professor Stewart at miranda.stewart@law.nyu.edu specifying current degree and relevant subjects previously studied or enrolled in Spring 2026. Please include a 1-page CV identifying relevant prior study or experience, a transcript of NYU Law results, if available and a writing sample. If possible, please submit your expression of interest by Friday, January 9, 2026 so that we can meet registration deadlines for attendance at INC-4 meetings in February.