The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.
The United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.
This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.
Latest Updates
- Upcoming First and Second Substantive Sessions:
- First Session: 4 - 8 August 2025
- Second Session: 11 - 15 August 2025
- Conference Room 3 for both sessions
- All WebTV links are available here
- Latest Documents
- Logistical note (A/AC.298/INF.2)
- Revised Programme of Work for the First and Second Sessions (A/AC.298/CRP.14/Rev.1)
- List of organizations to be considered for accreditation (A/AC.298/CRP.15/Rev.1)
- Draft decision on participation of international organizations, civil society and other relevant stakeholders (A/AC.298/CRP.16)
- Note by the Chair - issues notes (A/AC.298/CRP.17)
- Amendment to CRP.16 (A/AC.298/CRP.18)
- First Session presentation on Workstream I (PowerPoint)
- Second Session presentation on Workstream II (PowerPoint)
- Workstream I on the framework convention
Draft issues note 27 June 2025 and PowerPoint presentation - Workstream II on the taxation of services
Draft issues note 27 June 2025 and PowerPoint presentation - Workstream III on dispute prevention and resolution
Draft issues overview 27 June 2025 and PowerPoint presentation - General Assembly resolution 79/235 adopting the Terms of Reference
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Key Dates
