With Resolution 79/235 in 2024, the General Assembly has fixed the objectives, principles and the key commitments of its forthcoming UN Framework Convention on International Tax Cooperation (FTC), an unprecedented move to enhance the UN’s leadership in international tax affairs. This article focuses on the proposed amplification in the international tax system by the FTC of principles such as sustainable development, fairness and equity, and respect for human rights. The central question of this article is whether the FCT thereby contributes to the systemic integration of the international tax system as per Art. 31 (3) (c) of the Vienna Convention on the Law of Treaties, particularly in terms of the interpretation of double taxation agreements (DTAs). It does this by addressing three questions: First, are the principles proposed by the FTC legally binding or “applicable” to the parties of tax treaties? Secondly, are they relevant to tax imposition? And thirdly, how might these principles practically affect DTAs and the participants of the international tax system? The article’s main contention is that the FCT may indeed strengthen the emerging relevance of community interests to the international tax system and that this may affect the interpretation of DTAs, but only in certain circumstances. Its effect will mostly be felt when DTAs are silent on an issue, or when a DTA term is generic or refers to an extraneous meaning.