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

 

Inputs

Following the Committee’s Fourth Session and in preparation for the intersessional work towards the Fifth Session, stakeholders and Member States are invited to contribute input on the intersessional work of the Committee, as follows:

  • Workstream I – Co-Lead’s Draft Framework Convention Template (A/AC.298/CRP.26)
  • Workstream II – On the drafting of the protocol
  • Workstream III – On the drafting of the protocol

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

For Stakeholders:

  • Submissions may be up to 2,000 words per workstream, including footnotes and table of contents;
  • 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;
  • The submission windows for Workstreams II and III close on Friday, 27 February 2026 at 5:00 PM (New York time); and
  • The submission window for Workstream I closes on Friday, 6 March 2026 at 5:00 PM (New York time).

For Member States:

  • Submissions may be up to 3,000 words per workstream, including footnotes and table of contents;
  • 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;
  • The submission windows for Workstreams II and III close on Friday, 27 February 2026 at 5:00 PM (New York time).
  • The submission window for Workstream I closes on Friday, 6 March 2026 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.

Workstream I - Framework convention

Inputs received will be uploaded in due course.

Workstream II - Taxation of services

Inputs received will be uploaded in due course.

Workstream III - Dispute prevention and resolution

Inputs received will be uploaded in due course.

Contact

Please contact inc-tax@un.org if you have submitted written input and have any questions about where to locate the input on this webpage.

Please check the website regularly for updates.

UN Tax Convention Home page