Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation
Organizational Session
New York, 3-6 February 2025
About
The Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation was established by General Assembly resolution 79/235 of 24 December 2024, to develop the text of the UN Framework Convention on International Tax Cooperation along with two early protocols. Pursuant to resolution 79/235, the Committee will hold its organizational session from 3 to 6 February 2025 at the United Nations Headquarters in New York.
Participation
The process is open to all UN Member States.
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.
Multi-stakeholder engagement: At the organizational session, the Committee will have to decide on modalities for the participation of stakeholders, such as international organizations, civil society and other relevant stakeholders, which are encouraged to participate in accordance with established practices.
Bureau
At its first meeting, on 3 February 2025, the Committee elected, by acclamation, its Chair, 17 Vice-Chairs and Rapporteur. The Bureau of the Intergovernmental Negotiating Committee was thus composed of the following members:
Chair: Ramy M. Youssef (Egypt); Vice-Chairs: Leo Ryan Pinder (Bahamas), Qiaolang Li (China), Juanita Villaveces (Colombia), Lukáš Hrdlička (Czech Republic), Helen Pahapill (Estonia), Michael Braun (Germany), Daniel Atwere Nuer (Ghana), Bhaskar Goswami (India), Wanjiru Kiarie (Kenya), Mathew Gbonjubola (Nigeria), Trude Steinnes Sonvisen (Norway), Cezary Krysiak (Poland), Alexander Smirnov (Russian Federation), Garth Wilkin (Saint Kitts and Nevis), Wassal Almalki (Saudi Arabia), Yah Fang Chiam (Singapore), Ingela Willfors (Sweden); and Rapporteur: Liselott Kana (Chile).
Key Documents
- General Assembly resolution 79/235 adopting the Terms of Reference and establishing the negotiating process
- Terms of Reference for the Framework Convention (A/AC.298/2)
- Provisional agenda (A/AC.298/1)
- Draft Programme of Work (A/AC.298/CRP.1)
- Logistical note (A/AC.298/INF.1)
- Note Verbale
- Background Note: Potential Subjects of the Early Second Protocol (A/AC.298/CRP.4)
- Draft decisions issued as conference papers
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- Draft decision CRP.2, as amended by CRP.6, was adopted without a vote.
- Draft decisions CRP.3 and CRP.7 were withdrawn. Draft amendment CRP.8 was therefore not considered.
- Draft decision CRP.5 was adopted without a vote.
- By 98 votes to 42 (10 abstentions), an oral amendment to draft decision CRP.9 in content identical to CRP.8 was rejected.
- Draft decision CRP.9 was adopted without a vote.
Statements
Opening Remarks by Ms. Shari Spiegel, Director of FSDO, on behalf of the USG of DESA
- General Statements (3 February)
- Explanation of Votes / Positions (6 February)
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- Japan - EoV
- United Kingdom - EoV
- Singapore - EoP
- Germany - EoV
- Israel – EoV
- Switzerland - Closing
- Liechtenstein - EoV
- Poland on behalf of the European Union – EoP before action on the draft report
UN Web TV Meeting Links
The proceedings will be available live and via archived video on UN Web TV in all six official languages.
- 3 February: Morning meeting - Afternoon meeting
- 4 February: Morning meeting - Afternoon meeting
- 5 February: Morning meeting - Afternoon meeting
- 6 February: Afternoon meeting
Contact
For inquiries, please contact the Secretariat at: inc-tax@un.org