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First and Second Sessions

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

First Session – New York, 4-8 August 2025
Second Session – New York, 11-15 August 2025

Participation

The process is open to all UN Member States. All Member States are encouraged to participate in the Committee’s first and second substantive sessions.

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 adopted decision 3 entitled “Participation of international organizations, civil society and other relevant stakeholders” (A/AC.298/3, paragraph 21).

In this regard, the Committee decided to:

  • (a) invite relevant intergovernmental organizations and other entities that have observer status with the General Assembly to participate in its work in that capacity;
  • (b) grant accreditation to all relevant non-governmental organizations enjoying consultative status with the Economic and Social Council to participate as observers in its work;
  • (c) take decisions, at the beginning of each of its sessions, on any new applications by other international organizations, following their circulation by the Secretariat; and
  • (d) request the Chair to draw up a list of representatives of other “relevant non-governmental organizations, civil society organizations, academic institutions, the private sector and other stakeholders who may participate in the Committee, and submit the proposed list to Member States for their consideration on a non-objection basis and bring the list to the attention of the Committee for a final decision by the Committee on participation in the Committee at the beginning of each of its sessions.

In connection with the First and Second Sessions of the Committee, the application for accreditation to participate in the work of the Committee will open on Thursday, 15 May 2025, with a deadline of Wednesday, 4 June 2025 at 11:59 PM New York time. The Committee will consider all such applications on Day 1 of the First Session, Monday, 4 August 2025.

All entities falling under paragraphs (c) and (d) of decision 3 of the Committee that wish to participate in the work of the Committee, including those that were previously accredited to the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, are invited to apply for accreditation through this process. 

Application for accreditation and registration to attend

Links and information to apply for accreditation to the Committee for the First and Second Sessions, for consideration by the Committee on Monday, 4 August 2025:

  • NGOs, CSOs, academic institutions, private sector and other relevant organizations without GA nor ECOSOC status – Apply here by Wednesday, 4 June 2025 at 11:59 PM New York time
    • A letter on official letterhead signed by the Head of the Organization requesting special accreditation to the Committee and describing the work of the organization related to the Committee’s objectives;
    • Proof of legal status in the country where your organization is headquartered. Only official government-issued documents will be accepted; and
    • Provide examples of your organization’s activities related to the Committee’s goals and objectives, including in which country or countries this work is carried out.
  • IGOs that are interested in obtaining observer status to the Committee are invited to submit all of the following items via email to inc-tax@un.org by Wednesday, 4 June 2025 at 11:59 PM New York time
    • a letter from the head of the organization on official letterhead (with the original signature) addressed to Chair of the Intergovernmental Negotiating Committee requesting for accreditation to the Committee and describing the work of the organization related to the Committee’s objectives;
    • copies of the treaty establishing the organization;
    • information concerning the date of entry into force of the treaty and those States that are parties to the treaty;
    • information on the membership of the organization; and
    • the latest annual report.

Registration links to attend the First and Second Sessions:

  • IGOs and other entities with GA observer status – Register here by Wednesday, 4 June 2025 at 11:59 PM New York time
  • NGOs in consultative status with ECOSOC – Information on grounds passes
  • The registration link for organizations which have applied for accreditation and meet the criteria for final consideration will be open from 7 – 25 July 2025.
    • The list of organizations that meet the criteria for final consideration will be available after 30 June 2025

Key Documents

  • To be issued

UN Web TV

The proceedings will be available live and via archived video on UN Web TV in all six official languages. All meeting links will be added below.

Contact

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