(1st meeting) Intergovernmental Negotiating Committee…

Opening of the 4th Session

1. Election of Vice-Chairs and Rapporteur
2. Organizational matters
3. Framework Convention

• Presentation 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.