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.
In preparation for the Second Session, the Bureau of the Ad Hoc Committee has released, on 7 June 2024, a Bureau’s Proposal for the Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation.
The deadline for Member States and other stakeholders to send written comments to ahc-tax@un.org is 21 June 2024, 5:00 p.m. EDT. The inputs received are posted here in their original language.
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. Participation of Intergovernmental Organizations (IGOs)
Participation of CSOs, academic institutions, private sector and other relevant stakeholders
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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).
In this regard, the Committee decided:
- To invite other relevant intergovernmental organizations to submit an application to the Secretariat for accreditation to participate in the work of the Committee as observers, pursuant to the established practice, for a final decision by the Committee.
- That representatives of non‑governmental organizations in consultative status with the Economic and Social Council may register with the Secretariat in order to participate as observers in the sessions of the Committee.
- To invite civil society organizations and other relevant stakeholders, including academic institutions and the private sector, to submit to the Secretariat requests to participate as observers in the sessions of the Committee. The Secretariat will bring the list of new applications to the attention of Member States, on a non-objection basis, no less than two weeks prior to each session of the Committee.
- That at the beginning of each of its sessions, the Committee will consider and take decisions on new applications, including any in relation to which a Member State has raised an objection; and
- That the arrangements outlined above shall in no way create a precedent for other ad hoc committees of the General Assembly.
Intergovernmental organizations (IGOs) (without GA observer status) — The window for applications by IGOs applying for accreditation is open; the extended deadline is 12 July 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 12 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:
- 3 June 2024 (week of): Circulation of a zero draft of the terms of reference to Member States and other stakeholders for written comments, for a two-week comment period, with a strict word-limit of 2,000 words per submission (as per the Committee’s outline and modalities of its work); submissions will be posted on the Committee website. See the Bureau’s Proposal for the Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, released on 7 June 2024. The deadline for Member States and other stakeholders to send written comments to ahc-tax@un.org is 21 June 2024, 5:00 p.m. EDT. The inputs received are posted here in their original language.
- 17 June 2024 (week of): Deadline for written submissions from Member States and other stakeholders.
- 15 July 2024 (tbc): Circulation of draft terms of reference to Member States and other stakeholders in advance of the Second Session (New York, 29 July to 16 August 2024), i.e., the text that will be the basis for the discussions and negotiations during the Second Session.
Second Session documentation and communications
Documents will be issued electronically, on the Official Document System. Meeting documentation will also be available on this website.
- Provisional agenda (A/AC.295/2024/5) [Arabic] [Chinese] [English] [French] [Russian] [Spanish]
- Provisional organization of work
Quick links to additional background documents
- Report on First Session (A/AC.295/2024/4) Arabic] [Chinese] [English] [French] [Spanish] [Russian]
- Report on Organizational Session (A/AC.295/2024/2)[ [Arabic] [Chinese] [English] [French] [Russian] [Spanish]
Further communication on this topic may be sent to: ahc-tax@un.org.