Intergovernmental Negotiations for UN Framework Convention on International Tax Cooperation | Financing for Sustainable Development Office

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)
- Second Session presentation on Workstream III (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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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