Key Upcoming Events
2025
- 4-8 August 2025: First Session (New York)
- 11-15 August 2025: Second Session (New York)
- 10-21 November 2025: Third Session (Nairobi)
2026
- 2-3 and 6-13 February 2026: Fourth Session (New York)
- 3-14 August 2026: Fifth Session (New York)
- 30 November-11 December 2026: Sixth Session (Nairobi)
2027
- Three substantive sessions per year and submission of the final text of the framework convention and of the two early protocols
- First quarter of the General Assembly’s 82nd Session (starting Sept. 2027): Consideration of the framework convention and of the two early protocols by the General Assembly
Process
The UN General Assembly has established an intergovernmental negotiating committee to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.
Structure and Timeline
- Negotiations are conducted by an intergovernmental negotiating committee engaging all Member States and supported by a Bureau consisting of a Chair, 18 Vice-Chairs, and a Rapporteur
- At least three substantive sessions per year in New York and other UN locations including Nairobi with a view to submitting final texts in the first quarter of the General Assembly’s 82nd Session
- Each session will last up to 10 working days
- Informal intersessional consultations may be organized as needed
Participation
The process is open to all UN Member States.
Multi-stakeholder engagement: The mandating resolution encourages international organizations, civil society and other relevant stakeholders to contribute to the work of the intergovernmental negotiating committee in accordance with established practices. The modalities for multi-stakeholder engagement as discussed and decided by the Committee at its Organizational Session are available through CRP.2 and its amendment CRP.6.
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, particularly the least developed countries, by covering travel and local expenses and through capacity building.
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)
- Report of the Organizational Session (A/AC.298/3)
Background
This negotiating process builds on:
- The work of the 2024 Ad Hoc Committee that developed the Terms of Reference
- The 2023 Secretary-General’s Report on “Promotion of fully inclusive and more effective international tax cooperation at the United Nations”
For detailed background information, visit the archive pages for the 2023 Secretary-General’s Report Process and the 2024 Ad Hoc (ToR) Committee.
Contact
For inquiries, please contact the Secretariat in UN DESA at: inc-tax@un.org