The First Substantive Session 2025 will take place at UN Headquarters in New York from 4 to 8 August.
Discussion on Commitments under the Framework Convention: Fair allocation of taxing rights, including equitable taxation of multinational enterprises *** 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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