Third Session

Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation

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Participation in the Committee sessions

In connection with the Third Session of the Committee, the application to participate in the Committee will open on Wednesday, 20 August 2025, with a deadline of Friday, 5 September 2025 at 11:59 PM New York time. The Committee will consider all such applications on Day 1 of the Third Session, Monday, 10 November 2025.

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.

All organizations must apply to participate and register in through two different processes.

Apply

Organizations that meet the final criteria for consideration will be considered by the Committee on Day 1 of the Third Session to be held on Monday, 10 November 2025.

Please see the information below to apply to participate in the Committee by the deadline of Friday, 5 September 2025 at 11:59 PM New York time:

Civil Society Organizations, academia, the private sector and others

NGOs, CSOs, academic institutions, private sector and other relevant organizations without GA nor ECOSOC status must follow the steps below to submit their applications by Friday, 5 September 2025 at 11:59 PM New York time:

1. Create an account in the DGC-CSO platform
   • Submit the required documents to create a DGC-CSO account here: https://dgccso.un.org
     • Proof of legal status in the country where your organization is headquartered. Only official government-issued documents will be accepted
   • Applicants which already have an account may proceed to the next steps
      
2. Apply for the Event
   • Upon successful account creation, log into your DGC-CSO account and click on the "Event Registration" tab at the top of the page
     • Search for the “Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation” event, then follow the prompts to register
     • This event will be added on Wednesday, 20 August 2025
     • Registration through this application process does not grant special accreditation to the Committee and applicants are not granted permission to attend the Third Session at this time
   • Applicants may refer to part 1 and part 2 of the quick start guides when creating their account. For further assistance, please contact dgc-cso-portal@un.org and ngls@un.org via email
   • After selecting the Event, you will Apply for Accreditation by uploading:
     • A letter on official letterhead signed by the Head of the Organization requesting special accreditation to the Committee and describing the work of the organization related to the Committee’s objectives; and
     • Provide examples of your organization’s activities related to the Committee’s goals and objectives, including in which country or countries this work is carried out.

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 Friday, 5 September 2025 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 Third 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 accreditation (available here) in the First and Second Sessions
• Organizations approved to register for the Third Session, pending final approval by the Committee at the first day of the Third 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 in October

Key documents

• Documents will be uploaded in due time

UN Web TV

The proceedings will be available live and via archived video on UN Web TV in all six official languages. All meetings will be available in due time.

Contact

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