(2nd meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation

Welcome back to the room. The second meeting of the Committee is called to order.

The Committee will resume its consideration of item of Agenda Item 3, entitled Organizational Matter. We will first turn to the participation of international organization, civil society and the other relevant stakeholders.

At its first PRO meeting preceded this Committee meeting. Preceding this Committee meeting, the PRO discussed the participation of international organization, civil society and other relevant stakeholders. Having consulted with the Bureau, I introduced a proposal for consideration by the committee on Thursday. Six members will recall that in its resolution 79 235, the General assembly encouraged international organization, civil society and other relevant stakeholders to contribute to the work of the Intergovernmental Negotiating Committee in accordance with established practices.

In this connection, in accordance with established practice, the Committee first, invite relevant intergovernmental organizations and other entities that have observer status with the General assembly to participate in its work in that capacity. Second, grant accreditation to all relevant non governmental organizations enjoying consultative status with the Economic and Social Council to participate as observers in its work. Third, take decisions at the beginning of each of its sessions on any new applications by other international organizations following their circulation by the Secretariat.

Fourth, request the Chair to draw up a list of representatives of other civil society and other relevant stakeholders who may participate in the Committee and submit the proposed list to Member States for their consideration on a non objection basis and bring the list to the attention of Committee for a final decision by the Committee on participation in the Committee at the beginning of each of its sessions. Having consulted the Bureau and recalling the Provision of Resolution 79 235, I introduced this proposal for consideration by the Committee on Thursday morning. Are there any comments at this point?

Distinguished Delegate of Russian Federation.

Distinguished Chair we are grateful for the proposal provided on the modalities participation of NGOs with regard to the discussion of modalities of involvement of ngs that do not have ECOSAT consultative status, we would like to use the modalities that were agreed in Resolution 78128 on the modalities of the holding of conferences on the ocean in 2025. These modalities stipulate that the NGOs need to be approved and accredited under the no objection procedure. Thank you,

Distinguished Delegate of United States.

Thank you, Chair. The United States takes this opportunity to state firmly and clearly that the goals of a future UN Framework Convention on International Tax Cooperation are inconsistent with US Priorities and represent unwelcome overreach. We do not plan to participate further in this organizational session process or or negotiating. United Nations Framework Convention on International Tax Cooperation Text we reject the very nature of these discussions, the process that has been adopted will lead to a convention that would unacceptably hamper nations ability to enact tax policies that serve the interests of their citizens, businesses and workers. Further, within these discussions we underscore our profound objection to the process.

Thus far. We have repeatedly voted no to express our concerns with the direction and the evolution of the decision making process away from consensus and have been met only with inflexibility. Finally, we underscored that the United States intends to reject the outcomes of this Framework Convention process and oppose them. We welcome others to join us in opposition. Thank you,

Distinguished delegate of United Kingdom.

Thank you Chair for presenting the proposal for the stakeholder participation. I wondered whether we could get confirmation that that will be circulated in writing before the discussion on Thursday.

Thank you. Distinguished the good of Canada.

Thank you, Mr. Chair. Good afternoon colleagues. We were going to actually ask the same question as our UK colleague asked. But also from what you've read out orally, the proposal did sound to us to be quite in line with the established precedent for for UN meetings, negotiations and conferences at the United nations and the standard that has been set for several years now in almost 99% of the processes that we've used, including the ad hoc committee on Cybercrime, the high level meeting on sea level rise, the list goes on.

And the standard that has been outlined by the Russian Federation is actually an old and outdated stand standard. And so we appreciate that that you and the Bureau have kept with existing UN practice in putting forward a standard that that brings the transparency and inclusivity that that we have come to expect at UN processes. So we'll wait to see it in writing. But it did sound hopeful. Thank you.

Thank you. And I just would like to clarify that the written proposal be circulated tonight.

Okay. So I don't see any other requests for the floor. So as suggested earlier, the Committee will proceed to take action on this proposal on Thursday morning. We will now turn to other matters that Member States may wish to discuss under this item in paragraph 5 of resolution 79 235. The assembly decided that the Committee shall address and conclude organization matter, including decision making rules of the Committee.

Please press the microphone button if you wish to speak.

So as I see no request for the floor. The Committee has thus concluded this stage of its consideration of agenda item 3.

The meeting is adjourned. It's.