Report A/79/333

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

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On 22 December 2023, the General Assembly adopted resolution 78/230, “Promotion of inclusive and effective international tax cooperation at the United Nations.”

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Resolution78/230 established an ad hoc intergovernmental Committee mandated to develop draft terms of reference for a United Nations framework convention on international tax cooperation, with a view to finalizing the Committee’s work by August 2024.

The Committee held three sessions: 

• Organizational Session, New York on 20-22 February 2024.
• First Session, New York, 26 April to 8 May 2024 
• Second Session, New York, 29 July to 16 August 2024 

The Report on the Second Session of the Committee contains, as Annex 1, the Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, as adopted by the Committee on 16 August 2024. 

The General Assembly will consider the draft Terms of Reference during its current 79th Session, under the agenda item, “Promotion of inclusive and effective international tax cooperation at the United Nations.”

More background is available here, on General Assembly resolution 77/244 of 30 December 2022, “Promotion of inclusive and effective international tax cooperation at the United Nations," and on the Report of th Secretary-Genral of the same title of 26 July 2023.