Welcome to the United Nations 
Fourth Session
Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation
2-3 and 5-13 February 2026 at the United Nations Headquarters in New York
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Participation in the Committee sessions
In connection with the Fourth Session of the Committee, the application to participate in the Committee opened on Friday, 5 December 2025 and closed as of Wednesday, 17 December 2025 at 11:59 PM New York time. The list of applications for final consideration is available here and the Committee will consider all such applications on Day 1 of the Fourth Session, Monday, 2 February 2026.
All entities falling under decision 3 entitled “Participation of international organizations, civil society, and other relevant stakeholders” (as read in c and d of paragraph 21 of A/AC.298/3) that wish to participate in 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 through this process.
Applications for participation and registration to attend are two separate processes, both of which are announced via our mailing list. Organizations that have been granted special accreditation to the Committee maintain their status for the remaining sessions in 2026 and 2027.
Register
The entities below are eligible to register to attend the Fourth Session. Registration to the session has been announced via our mailing list and we encourage interested entities to join.
- IGOs and other entities with GA observer status;
- NGOs in consultative status with ECOSOC;
- Organizations formally granted accreditation in the First and Second Sessions and in the Third Session;
- Organizations approved to pre-register for the Fourth Session, pending final approval by the Committee at the first day of the Fourth Session; and
- Relevant organizations and bodies of the UN system.
All eligible entities must register through the Indico platform by Tuesday, 27 January 2026 at 11:59 PM EST: https://indico.un.org/event/1021605/
- All registration forms are available through the link above. Please register under the form suitable for your organization. No account is required to submit a registration.
- IGOs with GA observer status, NGOs in consultative status with ECOSOC, and relevant organizations and bodies of the UN system are required to register through the Indico platform.
- All accessibility requirements must be notified to inc-tax@un.org via the Indico registration which closes on Tuesday, 27 January 2026 at 11:59 PM EST.
Key documents
- Draft programme of work (Available here)
- List of applications meeting final criteria for consideration in Fourth Session (Available here)
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 in due time.
Contact
The Secretariat may be contacted via email to inc-tax@un.org.