This chapter explores the nine guiding principles of the UN Framework Convention on International Tax Cooperation (FTC), including inclusivity, equity and fairness, sovereignty, human rights alignment, and sustainable development. It analyses how these principles aim to create an inclusive, equitable, and adaptable international tax system, recognizing LMIC needs. The chapter evaluates their role in shaping tax governance, fostering fairness in taxing rights, and addressing challenges like tax evasion and digital economy taxation, while ensuring flexibility for evolving global tax landscapes.