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, 2025, 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.
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
Contact
For inquiries, please contact the Secretariat at: inc-tax@un.org