Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation.

 

 The Third Session will take place at the United Nations Office in Nairobi in Kenya from 10 to 21 November 2025, with no meetings on 19 and 20 November.


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.

Location: Karura, ROOM G-229, United Nations Ave, Nairobi, Kenya

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