Fifth Session

Participation in the Committee sessions

In connection with the Fifth Session of the Committee, the application to participate in the Committee will open on Tuesday, 10 March 2026, with a deadline of Tuesday, 31 March 2026 at 11:59 PM New York time. The Committee will consider all such applications on Day 1 of the Fifth Session, Monday, 3 August 2026.

All entities falling under decision 3 entitled “Participation of international organizations, civil society, and other relevant stakeholders” (as read in c and d of paragraph 21 of A/AC.298/3) that wish to participate in the Committee, including those that were previously accredited to the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, are invited to apply through this process.

Applications for accreditation and registration to attend are two separate processes, both of which are announced via our mailing list. Organizations that have been granted special accreditation to the Committee maintain their status for the remaining sessions in 2026 and 2027. Such organizations may register when available; there is no need to re-apply.

Apply

Organizations that meet the final criteria for consideration will be considered by the Committee on Day 1 of the Fifth Session to be held on Monday, 3 August 2026.

Please see the information below to apply to participate in the Committee by the deadline of Tuesday, 10 March 2026 at 11:59 PM New York time:

Civil Society Organizations, including academia, the private sector and others

NGOs, CSOs, academic institutions, private sector and other relevant organizations without GA nor ECOSOC status must submit their applications by Tuesday, 10 March 2026 at 11:59 PM New York time through the Indico portal: https://indico.un.org/event/1021522/overview

Intergovernmental organizations (IGOs)

• IGOs that are interested in participating in the Committee are invited to submit all of the following items via email to inc-tax@un.org by Tuesday, 10 March 2026 at 11:59 PM New York time
  • A letter from the head of the organization on official letterhead (with the original signature) addressed to the Chair of the Intergovernmental Negotiating Committee requesting for accreditation to the Committee and describe the work of the organization related to the Committee’s objectives;
  • Copies of the treaty establishing the organization;
  • Information concerning the date of entry into force of the treaty and those States that are parties to the treaty;
  • Information on the membership of the organization; and
  • The latest annual report.

Register

The entities below are eligible to register to attend the Fourth Session. Registration to the session will be announced via our mailing list and we encourage interested entities to join.

• IGOs and other entities with GA observer status
• NGOs in consultative status with ECOSOC
• Organizations formally granted special accreditation to INC Tax as of 2 February 2026 (Available here)

Organizations approved to register for the Fifth Session, pending final approval by the Committee at the first day of the Fifth Session. The registration link along with the list of organizations which have applied to participate in the Committee and meet the criteria for final consideration will be available by May 2026

Contact

The Secretariat may be contacted via email to inc-tax@un.org.