Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation
In preparation for the Committee’s Third Session and intersessional work towards the Fourth Session, stakeholders and Member States were invited to provide input to the work of the Committee by 5 December 2025 (limited to 2,000 words per stakeholder and 3,000 words per Member State), with reference to the 24 October 2025 Co-Leads’ documents, as follows:
- Workstream I – Co-Lead’s Draft Framework Convention Template (A/AC.298/CRP.21)
- Workstream III – Co-Leads’ Concept Note on Ideas for Potential Solutions (A/AC.298/CRP.22)
The inputs received are posted below in their original language.
- Workstream I - Framework convention
UN Member States
- Africa Group
- Algeria
- Australia
- Austria
- Bahrain
- Barbados
- Belarus
- Belgium
- Brazil
- China
- Colombia
- Côte d’Ivoire
- Czechia
- Finland
- France [English] [French]
- Germany
- Ghana
- Greece
- Ireland
- Israel
- Italy
- Lesotho
- Luxembourg
- Morocco
- Netherlands
- Nigeria
- Norway
- Portugal
- Qatar
- Republic of Korea
- Russian Federation
- Rwanda
- Saudi Arabia
- Sierra Leone
- Singapore
- Spain
- Sweden
- Switzerland
- Tunisia
- Türkiye
- Uganda
- United Arab Emirates
- United Kingdom
- Zambia
International Organizations
- African Tax Administration Forum (ATAF)
- African Union
- International Labour Organization (ILO)
- Organisation for Economic Co-Operation and Development (OECD) – Center for Tax Policy and Administration (CTPA)
- South Centre
Civil Society and Academia
- Agora
- Alternative Information & Development Centre (AIDC) and Centre for Research on Multinational Corporations (SOMO)
- Busia County Universities and Colleges Students Association (BCUCSA)
- Byrnes, William & Kumar-Siva, Pramod
- Cabinet D’études Et De Conseils En Environnement Et Développement Durable (CEDD)
- Committee on Fiscal Studies (CFS), University of Nairobi & University of Ghana
- European Youth Forum
- Global Witness
- Greenpeace
- Hongler, Peter & Mosquera, Irma
- International Air Transport Association (IATA)
- Instituto Brasileiro de Direito Tributário (IBDT)
- Independent Commission for the Reform of International Corporate Taxation (ICRICT)
- International Disability Alliance
- International Trade Union Confederation (ITUC) and Public Services International (PSI)
- Joint submissions
- Feminist Perspectives
- Global Alliance for Tax Justice (GATJ) and signatories [English] [French]
- Initiative for Human Rights in Fiscal Policy
- Integrating Climate Imperatives into the UNFCITC
- Interfaith submission
- Tax and Gender
- West and Central African Civil Society, Feminist Movements, Youth Groups and Technical Networks within the platform Agenda Afrique
- NOVA Tax Lab
- Open Ownership
- Oxfam
- Rawal, Radhakishan
- Shimamoto, Mihoko
- Tax Justice Network (TJN)
- Tax Justice Network Africa (TJNA)
- UN Independent Expert on Foreign Debt and International Financial Obligations and Human Rights
- University of Aberdeen
- Youth for Tax Justice Network (YTJN)
Business and Others
- Workstream III - Tax dispute prevention and resolution
UN Member States
- Algeria
- Belgium
- Colombia
- Côte d’Ivoire
- Finland
- France [English] [French]
- Germany
- Greece
- Ireland
- Israel
- Italy
- Lesotho
- Luxembourg
- Morocco
- Nigeria
- Norway
- Portugal
- Qatar
- Russian Federation
- Saudi Arabia
- Sierra Leone
- Singapore
- Spain
- Sweden
- Türkiye
- Uganda
- United Arab Emirates
International Organizations
- African Tax Administration Forum (ATAF)
- Organisation for Economic Co-Operation and Development (OECD) – Center for Tax Policy and Administration (CTPA)
- South Centre
Civil Society and Academia
- Busia County Universities and Colleges Students Association (BCUCSA)
- Byrnes, William & Kumar-Siva, Pramod
- Cabinet D’études Et De Conseils En Environnement Et Développement Durable (CEDD)
- Committee on Fiscal Studies, University of Nairobi & University of Ghana
- International Air Transport Association (IATA)
- Instituto Brasileiro de Direito Tributário (IBDT)
- Independent Commission for the Reform of International Corporate Taxation (ICRICT)
- International Trade Union Confederation (ITUC) and Public Services International (PSI)
- Rawal, Radhakishan
- Tax Justice Network (TJN)
- Youth for Tax Justice Network (YTJN)
Business and Others
Please contact inc-tax@un.org if you have submitted written input and have any questions about where to locate the input on this webpage.
Please check the website regularly for updates.
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