Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Second Substantive Session 2025, 10th meeting

  The Second Substantive Session 2025 will take place at UN Headquarters in New York from 11 to 15 August.

  • Other matters
  • Adoption of the report (on the 1st and 2nd sessions)
  • Closing of the 2nd session
The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.

The United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.

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.


Related Sites and Documents: Website and Provisional organization of work.

Watch the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Second Substantive Session 2025, 10th meeting!



Second Substantive Session 2025, 9th plenary meeting


Economic and Social Council

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