Welcome to the United Nations 
Fourth Session
Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation
2-3 and 5-13 February 2026 at the United Nations Headquarters in New York
Conference Room 1 (2-3, 9-13 February)
Trusteeship Council Chamber (5-6 February)
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Key documents
- CRP. 24 - Programme of work (Available here)
- CRP. 23 - Draft decision on participation of stakeholders (Available here)
- CRP. 25 - Amendment to CRP.23 (Available here)
- CRP. 29 - Amendment to CRP.25 (Available here)
- CRP. 26 - Workstream I - Framework Convention (Co-Lead's Draft Framework Convention Template 22 January 2026)
- CRP. 27 - Workstream II - Taxation of Services (Co-Lead's Draft Options Paper 21 January 2026)
- Background note - Gross-Basis Versus Net-Basis Taxation: Efficiency and Equity Considerations (Available here)
- CRP. 28 - Workstream III - Dispute prevention and resolution (Co-Leads' Concept Note 23 January 2026)
UN Web TV
The proceedings will be available live and via archived video on UN Web TV in all six official languages. All meeting links are available below:
| Monday, 2 February 2026 | Morning meeting | Afternoon meeting |
| Tuesday, 3 February 2026 | Morning meeting | Afternoon meeting |
| Wednesday, 4 February 2026 | No meeting | No meeting |
| Thursday, 5 February 2026 | Morning meeting | Afternoon meeting |
| Friday, 6 February 2026 | Morning meeting | Afternoon meeting |
| Monday, 9 February 2026 | Morning meeting | Afternoon meeting |
| Tuesday, 10 February 2026 | Morning meeting | Afternoon meeting |
| Wednesday, 11 February 2026 | Morning meeting | Afternoon meeting |
| Thursday, 12 February 2026 | Morning meeting | Afternoon meeting |
| Friday, 13 February 2026 | Morning meeting | Afternoon meeting |
ECOSOC Special Meeting on Financial Integrity – 4 February 2025
Delegates registered for the Fourth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation were invited to attend ECOSOC's first Special Meeting on Financial Integrity, which took place on 4 February (10:00 a.m. – 1:00 p.m. and 3:00 – 6:00 p.m.) in the ECOSOC Chamber.
For the agenda and programme, visit: ECOSOC Special Meeting on Financial Integrity
Participation in the Committee sessions
In connection with the Fourth Session of the Committee, the application to participate in the Committee opened on Friday, 5 December 2025 and closed as of Wednesday, 17 December 2025.
The entities below were eligible to register via the Indico platform to attend the Fourth Session.
- IGOs and other entities with GA observer status;
- NGOs in consultative status with ECOSOC;
- Organizations formally granted accreditation in the First and Second Sessions and in the Third Session;
- Organizations approved to pre-register for the Fourth Session, pending final approval by the Committee at the first day of the Fourth Session; and
- Relevant organizations and bodies of the UN system.
On Monday, 2 February 2026, the Committee considered and approved the applications as available under A/AC.298/CRP.23 and A/AC.298/CRP.25.
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 participation 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.
Multi-Stakeholder Dialogue
The Multi-Stakeholder Dialogue on the UN Framework Convention on International Tax Cooperation (UNFCITC) took place on Zoom on Thursday, 29 January 2026 from 8 AM to 10:30 AM Eastern Time, New York, providing an update on progress in the negotiations on the framework convention and its two early protocols, and a look ahead to the Fourth Session of the Intergovernmental Negotiating Committee (INC) in New York next month. The presentation is available here.
Contact
The Secretariat may be contacted via email to inc-tax@un.org.