(9th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session.


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

Comments

Popular posts from this blog

Parallel event on Financing Social Protection at the margins of the Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation.

(5th meeting) High-level Committee on South-South Cooperation, 22nd session.

Economic and Social Council: 17th plenary meeting - 2025 Operational Activities for Development Segment (OAS), Day 1.