Welcome to the United Nations

Second Session

Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation

The Second Session of the Ad Hoc Committee will be held from 29 July 2024 to 16 August 2024 at the United Nations Headquarters in New York.

A Bureau’s Proposal for Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation was released on 19 July 2024. 

A Bureau’s Proposal for the Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation was previously released for comment on 7 June 2024. Inputs received from Member States and other stakeholders are posted here in their original language. 

The proceedings can also be seen via webcast (live and via archived video) on UNWebTV in all six official languages. For direct link to the webcast (live and via archived video) is here. 

Participation of Member States

The Ad Hoc Committee is open to participation by all Member States of the United Nations. All Member States are encouraged to engage in the Committee's second substantive session. Permanent Representatives, at their earliest possible convenience, are requested to inform of their Government’s delegation attending the Second Session, using the e-deleGATE portal. For logistical information, see here.

Registration for members of official delegations who are not part of the Permanent Missions in New York. Registration for members of the official delegations (government officials) who are not part of the Permanent Missions in New York must be channeled through the registration focal points of the Missions and processed via the eRegistration system. Please be reminded that, upon receipt of the registrations in the system, it takes at least 2-3 working days for the Protocol Office to review and process the request for badges. It is to be noted that registration is required only for delegates who are attending the meeting in person at UNHQ. The deadline for submission of registration requests is Monday, 22 July 2024. For further information on meetings registration, please visit the Protocol and Liaison Service website at https://www.un.org/dgacm/en/content/protocol/meetings

Participation of Intergovernmental Organizations (IGOs)

General Assembly (GA) observer status and IGOs accredited to participate in the Committee’s work, the registration for the Second Session has closed.  For IGOs needing to apply for accreditation, the window for applications is extended until 19 July 2024. Please see further information below under “Accreditation of observers”. For logistical information, see here.

Participation of CSOs, academic institutions, private sector and other relevant stakeholders

For CSOs, academic institutions, private sector and other relevant stakeholders, the registration for the Second Session has closed. For logistical information, see here.

Funding to enable in-person attendance for developing countries

At its Organizational Session, in order to ensure inclusive participation in its work, the Ad Hoc Committee encouraged Member States and other relevant stakeholders in a position to do so to provide financial support for developing countries to enable in-person attendance (A/AC.295/2024/2, Annex I).

Accreditation of observers

Intergovernmental organizations and other entities having received a standing invitation to participate as observers in the work of the General Assembly may participate in Committee sessions in that capacity.

At its Organizational Session, the Committee adopted a decision entitled “Proposed modalities for multi-stakeholder engagement in the work of the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation” (as contained in Annex II of A/AC.295/2024/1).

New valid requests for accreditation received from intergovernmental organizations and from other relevant stakeholders will be formally acted on by the Committee on Day 1 of its Second Session.

Intergovernmental organizations (IGOs) (without GA observer status) — The window for applications by IGOs applying for accreditation is open; the extended deadline is 19July 2024.

Interested IGOs are invited to: i) send a letter from the head of the organization on official letterhead (with the original signature) addressed to Chair of the Ad Hoc Committee requesting for ad hoc accreditation to the Committee and describing the work of the organization related to the Conference objectives; ii) provide copies of the treaty establishing the organization ; iii) provide information concerning the date of entry into force of the treaty and those States that are parties to the treaty; iv) provide information on the membership of the organization; and v) submit the latest annual report. Applications should be sent by email to ahc-tax@un.org by the extended deadline of 19 July 2024.

Timeline for intersessional work and written comments

During its First Session, the Committee discussed the following timeline for inter-sessional work, in preparation for its Second Session, as follows:

Second Session documentation and communications

Documents will be issued electronically, on the Official Document System. Meeting documentation will also be available on this website.

Quick links to additional background documents

Further communication on this topic may be sent to: ahc-tax@un.org.