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Bienvenidos a las Naciones Unidas

First and Second Sessions

Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation

First Session – New York, 4-8 August 2025
Second Session – New York, 11-15 August 2025

Multi-stakeholder Engagement

Multi-stakeholder Briefings

The Chair of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation, together with the Co-Leads of the Workstreams, is pleased to invite international organizations, civil society, and other relevant stakeholders to participate in three briefing sessions taking place on 30 June, 1 and 2 July 2025. During these sessions, the Co-Leads will present the Draft Issues Notes and Overview they prepared as part of the Committee’s intersessional work, in advance of the August 2025 Sessions.

These briefing sessions are intended to provide clarity on the content of the issues notes and the approaches being used in each workstream to enhance contributions from various stakeholders.

The Draft Issues Notes and Overview will be available for public written comments until 11 July 2025 for stakeholders and 21 July 2025 for Member States, as outlined in the following section.

Member States are welcome to attend the briefings, but the floor will be open only for inquiries from stakeholders.

The schedule, agenda, and registration for the three briefing sessions are:

Schedule

  • 30 June 2025, 8:00 a.m. - 10:00 a.m. (New York time): Workstream II – Taxation of services
  • 1 July 2025, 7:00 a.m. - 9:00 a.m. (New York time): Workstream I – Framework Convention
  • 2 July 2025, 8:00 a.m. - 10:00 a.m. (New York time): Workstream III – Dispute prevention and resolution

Agenda

  1. Introduction by Mr. Ramy M. Youssef of Egypt, Chair of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation.
  2. Presentation of the Issues Notes by the Co-leads of the Workstreams according to the schedule.
  3. Question and Answer Session

Registration

Participants were kindly requested to register for the multi-stakeholder briefings and registration closed as of Friday, 27 June at 3:00 p.m. (New York time).

Call for written inputs from Stakeholders and Member States

In accordance with decision 3 entitled ”Participation of international organizations, civil society, and other relevant stakeholders” (as read in paragraph 21 of A/AC.298/3), adopted by the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation during its organizational session, and in line with the roadmap and working methods for inter-sessional work in preparation for its First and Second Sessions, Member States and other stakeholders are invited to contribute input on the issues notes and overview produced through the inter-sessional work of the workstreams, as follows:

Please find below the submission guidelines for stakeholders and Member States:

For Stakeholders:

  • Submissions may be up to 2,000 words per draft issues note, including footnotes;
  • Each submission must include an abstract of up to 250 words on the first page. The abstract does not count towards the 2,000-word limit; and
  • The submission window closes on Friday, 11 July 2025 at 5:00 PM (New York time).

For Member States:

  • Submissions may be up to 3,000 words per draft issues note, including footnotes;
  • Each submission must include an abstract of up to 250 words on the first page. The abstract does not count towards the 3,000-word limit; and
  • The submission window closes on Monday, 21 July 2025 at 5:00 PM (New York time).

All written inputs must be submitted via email to inc-tax@un.org by the respective deadlines.

Once the deadline has passed, all submissions will be made publicly available on the Committee’s website in their original language. Member States who prefer to keep their submissions confidential may indicate this preference at the time of submission.

Participation

The process is open to all UN Member States. All Member States are encouraged to participate in the Committee’s first and second substantive sessions.

Support for participation: Member States and other relevant stakeholders in a position to do so are encouraged to assist in ensuring the full and effective participation of developing countries in the negotiations, including in particular the least developed countries, including by covering travel and local expenses and through capacity-building.

Multi-stakeholder engagement: At the organizational session, the Committee adopted decision 3 entitled “Participation of international organizations, civil society and other relevant stakeholders” (A/AC.298/3, paragraph 21).

In this regard, the Committee decided to:

  • (a) invite relevant intergovernmental organizations and other entities that have observer status with the General Assembly to participate in its work in that capacity;
  • (b) grant accreditation to all relevant non-governmental organizations enjoying consultative status with the Economic and Social Council to participate as observers in its work;
  • (c) take decisions, at the beginning of each of its sessions, on any new applications by other international organizations, following their circulation by the Secretariat; and
  • (d) request the Chair to draw up a list of representatives of other “relevant non-governmental organizations, civil society organizations, academic institutions, the private sector and other stakeholders who may participate in the Committee, and submit the proposed list to Member States for their consideration on a non-objection basis and bring the list to the attention of the Committee for a final decision by the Committee on participation in the Committee at the beginning of each of its sessions.

In connection with the First and Second Sessions of the Committee, the application for accreditation to participate in the work of the Committee opened on Thursday, 15 May 2025, with a deadline of Wednesday, 4 June 2025 at 11:59 PM New York time. The Committee will consider all such applications on Day 1 of the First Session, Monday, 4 August 2025.

All entities falling under paragraphs (c) and (d) of decision 3 of the Committee that wish to participate in the work of the Committee, including those that were previously accredited to the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, are invited to apply for accreditation through this process. 

Application for accreditation and registration to attend

Applications for accreditation to the Committee for the First and Second Sessions have closed as of Thursday, 5 June 2025 and are under review.

All prospective applicants that have missed this window are welcome to apply during the windows that will open prior to each of the following sessions.

Registration links to attend the First and Second Sessions:

  • IGOs and other entities with GA observer status – Registrations have closed.
  • NGOs in consultative status with ECOSOC – There is no formal registration process. Please see the following information on grounds passes.
  • The registration link for organizations which have applied for accreditation and meet the criteria for final consideration will be open from 7 – 25 July 2025.
    • The list of organizations that meet the criteria for final consideration will be available after 30 June 2025.

Key Documents

UN Web TV

The proceedings will be available live and via archived video on UN Web TV in all six official languages. All meeting links will be added below.

Contact

For inquiries, please contact the Secretariat at: inc-tax@un.org