Second Session

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

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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.

Additional background documents

Background presentations:

Statements

General Statements (29 July)
Explanation of Votes / Positions (16 August)

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:

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