On 22 December 2023, the General Assembly adopted resolution 78/230, “Promotion of inclusive and effective international tax cooperation at the United Nations.”

The resolution establishes an ad hoc intergovernmental Committee mandated to develop draft terms of reference for a United Nations framework convention on international tax cooperation, with a view to finalizing the Committee’s work by August 2024.

Preliminary information on next steps in follow-up to the resolution is provided below.

Please check this website regularly for updates.

Bureau formation

Chairs of the UN regional groups are invited to consult within their groups, with a view to transmitting up to four nominations per group, via email to the secretariat by no later than 15 January 2024.

Per the resolution, the bureau should be made up of not more than 20 members. It should consist of a chair, vice-chairs, and a rapporteur, elected on the basis of balanced geographical representation and taking into account gender balance, with each of the five regional groups equally represented.

Nominations are thus invited for one Chair, 18 Vice-Chairs, and one Rapporteur.

Organisational session

All Member States are encouraged to participate in the organizational session.

The three-day organizational session will be held in New York on 20-22 February 2024, from 10:00 to 13:00 and 15:00 until 18:00 in Conference Room 3 of the UN Conference Building.

The annotated provisional agenda for the organizational session is available here.

A note outlining the logistical aspects of the session is available here.

Tentative timed agenda of the session is available here. 

Substantive sessions

Dates of the substantive sessions are tentatively set, pending decision by the Committee at its organizational session:

First Session, New York, 26 April to 8 May 2024 (9 days) (TBC)

Second Session, New York, 29 July to 16 August 2024 (15 days) (TBC)

Information sourced from this website -  please check regularly for updates.