Organizational Session | Financing for Sustainable Development Office

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

Organizational Session

New York, 3-6 February 2025

Report of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation on its organizational session – A/AC.298/3

About

The Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation was established by the General Assembly through resolution 79/235 on 24 December 2024, to draft the text of the UN Framework Convention on International Tax Cooperation along with two early protocols. Pursuant to resolution 79/235, the Committee held 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, particularly the least developed countries, by covering travel and local expenses and through capacity-building.

Multi-stakeholder engagement: At the organizational session, the Committee decided on modalities for the participation of stakeholders, such as international organizations, civil society and other relevant stakeholders, and encouraged them to participate in accordance with established practices. The decision is available under CRP.2 and as amended by CRP.6.

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 Sønvisen (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).

The full list of the Bureau members elected during the Organizational Session, by regional group and with functional titles, is available here.

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 Second Early Protocol (A/AC.298/CRP.4)
Report of the Organizational Session (A/AC.298/3)

Draft decisions issued as conference papers

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)

UN Web TV Meeting Links

The proceedings are available 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