Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation
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
[Arabic] [Chinese] [English] [French] [Spanish] [Russian]
The Second Session of the Ad Hoc Committee was held from 29 July 2024 to 16 August 2024 at the United Nations Headquarters in New York.
The Draft ToR as adopted by the Committee on 16 August 2024 are contained in Annex 1 of the Report on the Second Session of the Committee.
The proceedings of the Second Session can be viewed via webcast (archived video) on UNWebTV in all six official languages and accessed here.
Second Session documentation and communications
Documents were issued electronically, on the Official Document System. Meeting documentation is also available on this website.
- Chair’s Proposal for Draft ToR (A/AC.295/2024/L.4) (15 August 2024) (as adopted on 16 August 2024)
- Proposed amendments to L.4 [United Kingdom] [Canada] [Hungary on behalf of the Member States of the European Union Amendment 1 Amendment 2 Amendment 3]
- Chair’s Proposal for Draft ToR_Rev.2 (11 August 2024)
- Chair’s Proposal for Draft ToR_Rev.1 (3 August 2024)
- Bureau’s Proposal for Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation
- Logistics notes [Member States] [Other stakeholders]
- Provisional organization of work - A/AC.295/2024/CRP.1
- Provisional agenda (A/AC.295/2024/5) - [Arabic] [Chinese] [English] [French] [Russian] [Spanish]
Additional background documents
Background presentations:
- Report on First Session (A/AC.295/2024/4) [Arabic] [Chinese] [English] [French] [Spanish] [Russian]
- Report on Organizational Session (A/AC.295/2024/2) [Arabic] [Chinese] [English] [French] [Russian] [Spanish]
- Report of the Secretary-General (A/78/235) [Arabic] [Chinese] [English] [French] [Russian] [Spanish]
Statements
- Closing Remarks by the Chair, Mr. Ramy M. Youssef [Arabic] [English]
- Remarks by the Chair, Mr. Ramy M. Youssef, introducing the zero draft ToR
- Opening Remarks by the Chair, Mr. Ramy M. Youssef [Arabic]
- Opening Remarks by Mr. Junhua Li, Under Secretary-General for Economic and Social Development
- General Statements (29 July)
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- European Union and Hungary on behalf of the Member States of the European Union
- Burundi on behalf of the African Group [French]
- Canada on behalf of Australia, Canada and New Zealand
- Netherlands
- Poland
- Luxembourg [French]
- Germany
- Brazil
- Jamaica
- Nigeria
- Japan
- Bahamas
- Tanzania
- Portugal
- Singapore
- India
- Chile [Spanish]
- Austria
- Sweden
- Algeria
- Spain [Spanish]
- Italy
- United States of America
- Denmark
- United Kingdom
- Liechtenstein
- United Arab Emirates
- Norway
- Colombia [Spanish]
- France [French]
- Switzerland
- Lesotho
- Ireland
- Israel
- Belarus [Russian]
- Saudi Arabia
- International Chamber of Commerce
- Explanation of Votes / Positions (16 August)
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- Barbados – EoV
- Belarus – EoV
- Canada on behalf of Australia, Canada and New Zealand – EoV
- Chile – EoV
- Hungary on behalf of the Member States of the European Union – EoV
- India – EoV
- Iran – EoP
- Israel – EoV
- Japan – EoV
- Liechtenstein – EoV
- Nigeria on behalf of the African Group – EoP before the votes on all proposed amendments
- Nigeria on behalf of the African Group – EoP before the vote on draft ToR A/AC.295/2024/L.4
- Nigeria on behalf of the African Group – Statement after adoption of draft ToR and draft report
- Russian Federation – Statement after adoption of draft ToR and draft report
- Singapore – EoV
- Switzerland – EoV
- United Arab Emirates - EoV
Timeline for intersessional work and written comments
During its First Session, the Committee discussed the following timeline for inter-sessional work, in preparation for its Second Session, as follows:
- 3 June 2024 (week of): Circulation of a zero draft of the terms of reference to Member States and other stakeholders for written comments, for a two-week comment period, with a strict word-limit of 2,000 words per submission (as per the Committee’s outline and modalities of its work); submissions will be posted on the Committee website. See the Bureau’s Proposal for the Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation released on 7 June 2024. The deadline for Member States and other stakeholders to send written comments to ahc-tax@un.org is 21 June 2024, 5:00 p.m. EDT. The inputs received are posted here in their original language.
- 17 June 2024 (week of): Deadline for written submissions from Member States and other stakeholders.
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15 July 2024 (week of): Circulation of draft terms of reference to Member States and other stakeholders in advance of the Second Session (New York, 29 July to 16 August 2024), i.e., the text that the discussions and negotiations during the Second Session. See the Bureau’s Proposal for Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, released on 19 July 2024.
Further communication on this topic may be sent to: ahc-tax@un.org.