In its resolution 79/235, the General Assembly decided to establish a Member-State led, intergovernmental negotiating committee for the purpose of drafting a United Nations Framework Convention on International Tax Cooperation along with two early protocols. Developing such a framework convention will help in accelerating the implementation of the Compromiso de Sevilla, Addis Ababa Action Agenda on Financing for Development and the 2030 Agenda for Sustainable Development. The General Assembly also decided “that the intergovernmental negotiating committee shall meet in 2025, 2026, and 2027 for at least three substantive sessions per year, in New York and other United Nations locations, including Nairobi, of a duration of no more than 10 working days per session, and may convene additional sessions as necessary.”
More information is available on the Committee website.
