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First Session

Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation

The First Session of the Ad Hoc Committee was held from 26 April to 8 May 2024 at the United Nations Headquarters in New York.

The meeting was held in-person, with the possibility for virtual participation by registered participants during the informal meeting. The proceedings can also be seen via webcast (live and on-demand) on UNWebTV in all six official languages.

Participation

The Ad Hoc Committee is open to participation by all Member States of the United Nations. All Member States are encouraged to participate in the Committee’s first substantive session. For logistical information, see here.

Participation of IGOs without GA observer status— the registration for intergovernmental organizations (IGOs) applying for accreditation is closed. For logistical information, see here.

Participation of CSOs, academic institutions, private sector and other— the registration civil society organizations (CSOs), academic institutions, private sector and other relevant organizations applying for accreditation is closed. For logistical information, see here.

Participation of NGOs with ECOSOC Status— the registration for NGOs in consultative status with ECOSOC is closed. For logistical information, see here.

For participation at the second substantive session, please see here 

Call for inputs

The Chair of the Committee invited Member States and other stakeholders to provide substantive inputs to the work of the Committee by 15 March 2024, with reference to the substantive items in the provisional agenda for its First Session (limited to 2,000 words per each stakeholder), to inform the provisional organization of work. The inputs received are posted here in their original language. 

Participation open to all Member States

The Ad Hoc Committee is open to participation by all Member States of the United Nations. All Member States are encouraged to participate in the Committee's first substantive session. 

At its organizational session, in order to ensure inclusive participation in its work, the Ad Hoc Committee encouraged Member States and other relevant stakeholders in a position to do so to provide financial support for developing countries to enable in-person attendance (A/AC.295/2024/2, Annex I)  

Accreditation of observers

Intergovernmental organizations and other entities having received a standing invitation to participate as observers in the work of the General Assembly may participate in Committee sessions in that capacity.

At its organizational session, the Committee adopted a draft decision entitled “Proposed modalities for multi-stakeholder engagement in the work of the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation” (as contained in Annex II of A/AC.295/2024/1).

In this regard, the Committee decided:

  • To invite other relevant intergovernmental organizations to submit an application to the Secretariat for accreditation to participate in the work of the Committee as observers, pursuant to the established practice, for a final decision by the Committee.
  • That representatives of non‑governmental organizations in consultative status with the Economic and Social Council may register with the Secretariat in order to participate as observers in the sessions of the Committee.
  • To invite civil society organizations and other relevant stakeholders, including academic institutions and the private sector, to submit to the Secretariat requests to participate as observers in the sessions of the Committee. The Secretariat will bring the list of new applications to the attention of Member States, on a non-objection basis, no less than two weeks prior to each session of the Committee.
  • That at the beginning of each of its sessions, the Committee will consider and take decisions on new applications, including any in relation to which a Member State has raised an objection; and
  • That the arrangements outlined above shall in no way create a precedent for other ad hoc committees of the General Assembly.

Valid requests for accreditation received from intergovernmental organizations and from other stakeholders will be formally acted on by the Committee on Day 1 of the session, Friday, 26 April 2024.

For participation at the second substantive session, please see here 

First Session Documentation and Communications

Documents will be issued electronically, on the Official Document System. Meeting documentation will also be available on this website.

Further communication on this topic may be sent to: ahc-tax@un.org.