Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation
In preparation for the Committee’s First and Second Sessions, and in accordance with the roadmap and working methods, stakeholders and Member States were invited to provide input to the work of the Committee by 11 July 2025 and 21 July 2025 respectively (limited to 2,000 words per stakeholder and 3,000 words per Member State), with reference to the 27 June 2025 draft issues notes and overview, as follows:
- Workstream I on the framework convention
- Workstream II on the taxation of services
- Workstream III on tax dispute prevention and resolution
The inputs received are posted below in their original language.
- Workstream I - Framework convention
International Organizations
- African Tax Administration Forum (ATAF)
- African Union
- Organisation for Economic Co-Operation and Development (OECD) – Center for Tax Policy and Administration (CTPA)
- South Centre
- West African Tax Administration Forum (WATAF)
Civil Society and Academia
- Avi-Yonah, Reuven S.
- Brazilian Campaign for the Right to Education
- Byrnes, William & Kumar Siva, Pramod
- Center for Economic and Social Rights (CESR)
- Espacio de Trabajo Fiscal para la Equidad (ETFE)
- Financial Transparency Coalition (FTC)
- Forest & Finance Coalition, INESC and the Common Initiative
- Global Alliance for Tax Justice (GATJ) and signatories
- Global Witness
- Grau, Amparo - [Spanish] [English]
- Greenpeace International
- Hongler, Peter & Mosquera, Irma
- Independent Commission for the Reform of International Corporate Taxation (ICRICT)
- International Trade Union Confederation (ITUC) and Public Services International (PSI) - [Input] [Letter to the Chair]
- Latin American and Caribbean Network for Sustainable Climate Finance (REDFIS)
- Oxfam
- Tax Justice Network
- Tax Justice Network Africa
- UK NGOs
- Youth For Tax Justice Network
Business and Others
- Workstream II - Taxation of services
International Organizations
- African Tax Administration Forum (ATAF)
- African Union
- Group of 24
- Organisation for Economic Co-Operation and Development (OECD) – Center for Tax Policy and Administration (CTPA)
- South Centre
- West African Tax Administration Forum (WATAF)
Civil Society and Academia
- Arnold, Brian J.
- BEPS Monitoring Group
- Byrnes, William & Kumar Siva, Pramod
- Committee on Fiscal Studies, University of Nairobi
- Espacio de Trabajo Fiscal para la Equidad (ETFE)
- Global Alliance for Tax Justice (GATJ) and signatories
- Independent Commission for the Reform of International Corporate Taxation (ICRICT)
- International Bureau for Fiscal Documentation (IBFD) - Centre for Studies in African Taxation (CSAT)
- International Trade Union Confederation (ITUC) and Public Services International (PSI) - [Input] [Letter to the Chair]
- Rawal, Radhakishan
- Tax Justice Network
- Tax Justice Network Africa
- Third World Network
- Xu, Yan
- Youth For Tax Justice Network
Business and Others
- Workstream III - Tax dispute prevention and resolution
International Organizations
- African Tax Administration Forum (ATAF)
- African Union
- Organisation for Economic Co-Operation and Development (OECD) – Center for Tax Policy and Administration (CTPA)
- South Centre
- West African Tax Administration Forum (WATAF)
Civil Society and Academia
- BEPS Monitoring Group
- Byrnes, William & Kumar Siva, Pramod
- Espacio de Trabajo Fiscal para la Equidad (ETFE)
- Global Alliance for Tax Justice (GATJ) and signatories
- International Bureau for Fiscal Documentation (IBFD) – Centre for Transfer Pricing Studies (CTPS)
- International Trade Union Confederation (ITUC) and Public Services International (PSI) – [Input] [Letter to the Chair]
- Tax Justice Network
- Youth For Tax Justice Network
Business and Others
Please contact inc-tax@un.org if you have submitted written input and have any questions about where to locate the input on this webpage.
Please check these websites regularly for updates.
UN Tax Convention Home page | First and Second Sessions page