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)
- 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
Sign Up to Our Mailing List
Get the latest information on the UN Framework Convention on International Tax Cooperation by signing up to our mailing list.
Key Dates
