General Assembly

(17th meeting) - Fifth Session of the Intergovernmental…

(17th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026

Categories
Meetings & Events / General Assembly / Subsidiary organs of the General Assembly / Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation
Production Date
Video Length
03:02:23
Asset Language
Arabic
Chinese
English
French
Russian
Spanish
Original
Broadcasting UN Entity
DEPARTMENT OF GLOBAL COMMUNICATIONS - DGC
Subject Topical
TAXATION
COOPERATION
LAW
Summary
The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.
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Description

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.

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