International Day for South-South Cooperation

A just energy transition ensures the shift from fossil fuels to 100% renewable energy is fair, inclusive, and equitable, leaving no worker or community behind. It focuses on creating decent green jobs, protecting vulnerable populations, and addressing historical environmental injustices. Key initiatives, like Just Energy Transition Partnerships (JETPs), facilitate this shift through financing and support. Watch the Pathways for Just Energy Transitions in the Global South! Meetings & Events

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Closing of the 4th 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:  Intergovernmental Negotiating Committee website  &  International Tax Cooperation website . Watch the (18th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Coop...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Protocol 2 on Prevention and resolution of tax disputes Discussion (Continued) 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.µ Related Sites and Documents:  Intergovernmental Negotiating Committee website  &  International Tax Cooperation website . Watch the (17th meeting) Intergovernmental Negotiating Committee on the United Na...

   The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Protocol 2 on Prevention and resolution of tax disputes Discussion (Continued) 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:  Intergovernmental Negotiating Committee website  &  International Tax Cooperation website . Watch the (15th meeting) Intergovernmental Negotiating Committee on the...

 The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Protocol 1 on Taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy Discussion of the options paper (Continued) 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:  Intergovernmental Negotiating Committee website  &  International Tax Cooperatio...

   Drawing on over a decade of IISD experience with ISDS reform, this event will present our new policy brief, which explains why ISDS is ill-suited for tax disputes and provides a framework for evaluating other arbitration options under the Protocol, including MBA. A roundtable discussion will follow. Related Sites and Documents: Event Page . Watch Tax Dispute Resolution Under the UN Convention on Tax: Lessons from investment arbitration (INC-4 Side Event)! Meetings & Events

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Protocol 1 on Taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy Discussion of the options paper (Continued) 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:  Intergovernmental Negotiating Committee website  &  International Tax Cooperation we...

 The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Protocol 1 on Taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy Discussion of the options paper (Continued) 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:  Intergovernmental Negotiating Committee website  &  International ...

UN Tax Convention – where are we at, and what needs to happen next? Prior to the closing of the fourth negotiating session, this event – organized by civil society - will present analyses of the state of play and the road ahead, including specific proposals for how to arrive at an "international tax system for sustainable development" foreseen in the Terms of Reference for the Convention. Watch tocktaking and Outlook - UN Tax Convention negotiations (INC-4 Side Event)! Side Events

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Protocol 1 on Taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy Discussion of the options paper (Continued) 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:  Intergovernmental Negotiating Committee website  &  International Tax C...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Protocol 1 on Taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy Discussion of the options paper (Continued) 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:  Intergovernmental Negotiating Committee website  &  International Tax ...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Protocol 1 on Taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy Presentation of the options paper by the Co-Lead Discussion of the options paper 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:  Intergovernmental Negotiating Committe...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Framework Convention (Continued) Discussion on the provisions in the updated draft framework convention template 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:  Intergovernmental Negotiating Committee website  &  International Tax Cooperation website . Watch the (8th meeting) Intergovernmental Negotiat...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Framework Convention (Continued) Discussion on the provisions in the updated draft framework convention template 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:  Intergovernmental Negotiating Committee website  &  International Tax Cooperation website . Watch the (7th meeting) Intergovernmental Negot...

 The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Framework Convention  (Continued) Discussion on the provisions in the updated draft framework convention template. 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:  Intergovernmental Negotiating Committee website ; the  International Tax Cooperation website. Watch the (6th meeting) Intergove...

Oxford Economics' independent study, commissioned by ICC, assesses the economic impact of Article 12AA, a new UN tax rule on cross‑border services. It examines effects on trade and investment, with a focus on how developing countries will be affected. Article 12AA is a recently introduced provision in the UN Model Tax Convention that expands source‑country taxing rights over cross‑border services. Oxford Economics independent study, commissioned by the International Chamber of Commerce, provides the first economic assessment of the potential effects of this provision. The report finds that the estimated revenues from raising taxes on services bought from abroad would be fully offset by indirect losses caused by reduced services trade, lower foreign direct investments and weaker economic growth. Once these effects are taken into account, developing economies face a net fiscal loss of around US$ 241 million per year. The new provision is expected to increase the cost of cross‑borde...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Framework Convention (Continued)  Discussion on the provisions in the updated draft framework convention template 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:  Intergovernmental Negotiating Committee website ; the  International Tax Cooperation website. Watch the (5th meeting) Intergovernmental ...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Framework Convention (Continued) Discussion on the provisions in the updated draft framework convention template 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:  Intergovernmental Negotiating Committee website  &  International Tax Cooperation website . Watch the (4th meeting) Intergovernment...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Framework Convention (Continued) Discussion on the provisions in the updated draft framework convention template 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:  Intergovernmental Negotiating Committee website  &  International Tax Cooperation website . Watch the (3rd meeting) Intergovernment...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Framework Convention (Continued) Discussion on the provisions in the updated draft framework convention template 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:  Intergovernmental Negotiating Committee website  &  International Tax Cooperation website . Watch (2nd meeting) Intergovernmental Negotiatin...

The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February. Opening of the 4th Session Election of Vice-Chairs and Rapporteur Organizational matters Framework ConventionPresentation by the Co-Lead on the updated draft framework convention template Discussion on the provisions in the updated draft framework convention template 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: ...