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Intergovernmental Negotiations for UN Framework Convention on International Tax Cooperation

 

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.

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Contact

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

     Key Dates

2025

  • 4 - 8 Aug | New York
    Intergovernmental Negotiating Committee (INC) First Session
  • 11 - 15 Aug | New York
    Intergovernmental Negotiating Committee (INC) Second Session
  • 10 - 19 Nov | Nairobi
    Intergovernmental Negotiating Committee (INC) Third Session

2026

  • 2 - 3 and 6 - 13 Feb | New York
    Intergovernmental Negotiating Committee (INC) Fourth Session
  • 3 - 14 Aug | New York
    Intergovernmental Negotiating Committee (INC) Fifth Session
  • 30 Nov - 11 Dec | Nairobi
    Intergovernmental Negotiating Committee (INC) Sixth Session

2027

  • Dates TBC
    • Three substantive sessions
    • Submission of the final text of the framework convention and of the two early protocols
  • Sep 2027
    Consideration of the framework convention and of the two early protocols by the General Assembly