Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - First Substantive Session 2025, 5th meeting.


The First Substantive Session 2025 will take place at UN Headquarters in New York from 4 to 8 August.

  • Discussion on Commitments under the Framework Convention: Fair allocation of taxing rights, including equitable taxation of multinational enterprises

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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.View less
Related Sites and Documents


Website


Provisional organization of work


Watch the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - First Substantive Session 2025, 5th meeting!


First Substantive Session 2025, 5th Plenary meeting


Economic and Social Council

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