General Assembly resolution 78/230
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On 22 December 2023, the General Assembly adopted resolution 78/230, “Promotion of inclusive and effective international tax cooperation at the United Nations.”
The resolution establishes an ad hoc intergovernmental Committee mandated to develop draft terms of reference for a United Nations framework convention on international tax cooperation, with a view to finalizing the Committee’s work by August 2024.
All Member States are encouraged to participate in the work of the Ad Hoc Committee.
The Committee held its Organizational Session in New York on 20-22 February 2024.
The Committee will hold two substantive sessions:
First Session, New York, 26 April to 8 May 2024 (9 meeting days) - Advance unedited version provisional agenda
Second Session, New York, 29 July to 16 August 2024 (15 meeting days).
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