Background
This negotiating process builds on:
- The work of the 2024 Ad Hoc Committee that developed the Terms of Reference
- The 2023 Secretary-General’s Report on “Promotion of fully inclusive and more effective international tax cooperation at the United Nations”
For detailed background information, visit the archive pages for the 2023 Secretary-General’s Report Process and the 2024 Ad Hoc (ToR) Committee.
Key Documents
- Workstream I on the framework convention (Draft issues note 27 June 2025 and PowerPoint presentation)
- Workstream II on the taxation of services (Draft issues note 27 June 2025 and PowerPoint presentation)
- Workstream III on dispute prevention and resolution (Draft issues overview 27 June 2025 and PowerPoint presentation)
- Draft programme of work for the First and Second Sessions (25 June 2025)
- Provisional organization of work (A/AC.298/CRP.14)
- General Assembly resolution 79/235 adopting the Terms of Reference and establishing the negotiating process
- Terms of Reference for the Framework Convention (A/AC.298/2)
- Report of the Organizational Session (A/AC.298/3)
- Roadmap and working methods (A/AC.298/CRP.12)
- Guidelines for intersessional work (A/AC.298/CRP.13)
- Organization of substantive sessions and intersessional work (PowerPoint)