General Assembly

(1st meeting) Intergovernmental Negotiating Committee…

(1st meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation

Production Date
Video Length
02:36:04
Subject Topical
Summary
Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation will hold their organizational meeting from 3-6 February 2025.
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Description
  • Opening of the organizational session
  • Election of officers
  • Adoption of the agenda
  • Organizational matters
  • Framework Convention, Protocol I on taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy and Protocol II
  • General statements

The UN General Assembly has established an intergovernmental negotiating committee to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. 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.

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