Current Priority: Nominations for Bureau positions (deadline: 13 January 2025)
Chairs of Regional Groups are invited to submit up to four nominations for the Bureau to: inc-tax@un.org
Key Upcoming Events
- 3-6 February 2025: Organizational Session (New York)
- 2025-2027: Three substantive sessions per year
- First quarter of the General Assembly’s 82nd Session (starting Sept. 2027): Submission of final texts to the General Assembly
Process
The UN General Assembly has established an intergovernmental negotiating committee to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.
Structure and Timeline
- Negotiations are conducted by an open-ended intergovernmental negotiating committee engaging all Member States and supported by a Bureau consisting of a Chair, 18 Vice-Chairs, and a Rapporteur
- At least three substantive sessions per year in New York and other UN locations including Nairobi with a view to submitting final texts in the first quarter of the General Assembly’s 82nd Session
- Each session will last up to 10 working days
- Informal intersessional consultations may be organized as needed
Participation
The process is open to all UN Member States.
Multi-stakeholder engagement: The mandating resolution encourages international organizations, civil society and other relevant stakeholders to contribute to the work of the intergovernmental negotiating committee in accordance with established practices. Modalities for this multi-stakeholder engagement will be discussed and decided on by the Committee at its Organizational Session.
Support for participation: Member States and other relevant stakeholders in a position to do so are encouraged to assist in ensuring the full and effective participation of developing countries in the negotiations, including in particular the least developed countries, including by covering travel and local expenses and through capacity-building.
Key Documents
- General Assembly resolution 79/235 adopting the Terms of Reference and establishing the negotiating process
- Terms of Reference for the Framework Convention
Background
This negotiating process builds on:
- The work of the 2024 Ad Hoc Committee that developed the Terms of Reference
- The 2023 Secretary-General’s Report on “Promotion of fully inclusive and more effective international tax cooperation at the United Nations”
For detailed background information, visit the archive pages for the 2023 Secretary-General’s Report Process and the 2024 Ad Hoc (ToR) Committee.
Contact
For inquiries related to the negotiating process, please contact the Secretariat in UN DESA at: inc-tax@un.org