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Welcome to the United Nations

First and Second Sessions

Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation

First Session – New York, 4-8 August 2025
Second Session – New York, 11-15 August 2025
Conference Room 3 for both sessions

Key Documents

UN Web TV

The proceedings will be available live and via archived video on UN Web TV in all six official languages. All meeting links are available below:

Written inputs from Stakeholders and Member States

In accordance with decision 3 entitled ”Participation of international organizations, civil society, and other relevant stakeholders” (as read in paragraph 21 of A/AC.298/3), adopted by the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation during its organizational session, and in line with the roadmap and working methods for inter-sessional work in preparation for its First and Second Sessions, Member States and other stakeholders were invited to contribute input on the issues notes and overview produced through the inter-sessional work of the workstreams, as follows:

Stakeholders and Member States were invited to submit written inputs on the draft issues notes and overview from 27 June 2025 until the respective deadlines of 11 July and 21 July. The inputs received are posted in their original language and are available here.

Participation

The process is open to all UN Member States. All Member States are encouraged to participate in the Committee’s first and second substantive sessions.

Support for participation: Member States and other relevant stakeholders in a position to do so are encouraged to assist in ensuring the full and effective participation of developing countries in the negotiations, including in particular the least developed countries, including by covering travel and local expenses and through capacity-building.

Multi-stakeholder engagement: At the organizational session, the Committee adopted decision 3 entitled “Participation of international organizations, civil society and other relevant stakeholders” (A/AC.298/3, paragraph 21).

In this regard, the Committee decided to:

  • (a) invite relevant intergovernmental organizations and other entities that have observer status with the General Assembly to participate in its work in that capacity;
  • (b) grant accreditation to all relevant non-governmental organizations enjoying consultative status with the Economic and Social Council to participate as observers in its work;
  • (c) take decisions, at the beginning of each of its sessions, on any new applications by other international organizations, following their circulation by the Secretariat; and
  • (d) request the Chair to draw up a list of representatives of other “relevant non-governmental organizations, civil society organizations, academic institutions, the private sector and other stakeholders who may participate in the Committee, and submit the proposed list to Member States for their consideration on a non-objection basis and bring the list to the attention of the Committee for a final decision by the Committee on participation in the Committee at the beginning of each of its sessions.

In connection with the First and Second Sessions of the Committee, the application for accreditation to participate in the work of the Committee opened on Thursday, 15 May 2025, with a deadline of Wednesday, 4 June 2025 at 11:59 PM New York time. The Committee considered all such applications on Day 1 of the First Session, Monday, 4 August 2025.

All entities falling under paragraphs (c) and (d) of decision 3 of the Committee that wish to participate in the work of the Committee, including those that were previously accredited to the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, are invited to apply for accreditation through this process. 

Application for accreditation and registration to attend

Applications for accreditation to the Committee for the First and Second Sessions have closed as of Thursday, 5 June 2025.

All prospective applicants that have missed this window are welcome to apply during the windows that will open prior to each of the following sessions.

Organizations that have applied for accreditation to the Intergovernmental Negotiating Committee and met the criteria for final consideration were able to register from 8 to 25 July 2025. The organizations under CRP.16 and its amendment CRP.18 were formally granted accreditation during the first meeting of the First Session on 4 August 2025.

Multi-stakeholder Briefings

The Chair of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation, together with the Co-Leads of the Workstreams, invited international organizations, civil society, and other relevant stakeholders to participate in three briefing sessions that took place on 30 June, 1 and 2 July 2025. During these sessions, the Co-Leads presented the Draft Issues Notes and Overview they prepared as part of the Committee’s intersessional work, in advance of the August 2025 Sessions.

These briefing sessions intended to provide clarity on the content of the issues notes and the approaches being used in each workstream to enhance contributions from various stakeholders.

The Draft Issues Notes and Overview were available for public written comments until 11 July 2025 for stakeholders and 21 July 2025 for Member States, as outlined in the top section. 

Contact

For inquiries, please contact the Secretariat at: inc-tax@un.org