The NYU International Tax Program (ITP) is offering pro bono research opportunities for upper-year LLM and JD students for the Fall 2026 and Spring 2027 semesters, connected to the UN Framework Convention on International Tax Cooperation.
In 2023, the UN General Assembly adopted a resolution to begin negotiations on a new Framework Convention aimed at making international tax law and governance more inclusive, transparent, effective, and fair. An Intergovernmental Negotiating Committee (INC), running from 2025–2027, is drafting the Framework Convention and two related protocols — one on taxation of cross-border services (e.g., digital services), and one on dispute prevention and resolution. Five negotiating sessions have taken place so far, with four more planned in Nairobi and New York through July 2027.
Students interested in international tax, international law, or global governance are encouraged to get involved with this timely, high-impact project hosted by the NYU International Tax Program.
Learn more: https://financing.desa.un.org/unfcitc
See this PDF for more details and information on how to apply: NYU ITP Pro Bono Project 2026-27
