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Welcome to the United Nations

Third Session

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

10 to 19 November 2025 at the United Nations Office at Nairobi

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Call for written inputs from Member States and Stakeholders

Member States and stakeholders are invited to contribute input on the Co-Leads documents produced during inter-sessional work of the workstreams and on the Third Session of the Committee as follows:

Please find the submission guidelines below for stakeholders and Member States:

For stakeholders:

  • Submissions may be up to 2,000 words per Co-Lead document, including footnotes;
  • Each submission must include an abstract of up to 250 words on the first page. The abstract does not count towards the 2,000-word limit; and
  • The submission window closes on Friday, 5 December 2025 at 11:59 PM (New York time).

For Member States:

  • Submissions may be up to 3,000 words per Co-Lead document, including footnotes;
  • Each submission must include an abstract of up to 250 words on the first page. The abstract does not count towards the 3,000-word limit; and
  • The submission window closes on Friday, 5 December 2025 at 11:59 PM (New York time). 

All written inputs must be submitted via email to inc-tax@un.org by the respective deadlines.

Once the deadline has passed, all submissions will be made publicly available on the Committee’s website in their original language. Member States who prefer to keep their submissions confidential may indicate this preference at the time of submission. 

Participation in the Committee sessions

In connection with the Third Session of the Committee, applications to participate in the Committee opened on Wednesday, 20 August 2025. The application period for NGOs, CSOs, academic institutions, private sector and other relevant organizations without GA nor ECOSOC status closed as of Friday, 5 September 2025. The application period for IGOs closed as of Friday, 19 September 2025. The final list for consideration of all applications is available as A/AC.298/CRP.19 and 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.

NGOs, CSOs, academic institutions, private sector and other relevant organizations without GA or ECOSOC status may access their DGC-CSO platform account here: https://dgccso.un.org. For assistance regarding the account, please contact dgc-cso-portal@un.org and ngls@un.org via email.

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

  • UN Member States;
  • 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 (available here); and
  • Relevant organizations and bodies of the UN system.

All eligible entities must register through the Indico platform by Friday, 31 October 2025 at 11:59 PM EDT: https://indico.un.org/event/1020407/

  • All registration forms are available through the link above. Please register under the form suitable for your organization.
  • Participants from NGOs and other accredited organizations must register by Friday, 31 October 2025, at 11:59 p.m. (EDT), as on-site registration will not be available in Nairobi due to the liquidity constraints.
  • Participants from NGOs and other accredited organizations may now register up to five (5) authorized representatives to attend the Third Session.
  • All accessibility requirements must be notified to inc-tax@un.org via the Indico registration which closes on Friday, 31 October 2025 at 11:59 PM EDT.

Key documents

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