![*** [SPECIAL ACCREDITATION APPLICATION] *** - Intergovernmental Negotiating Committee (INC) on the United Nations Framework Convention on International Tax Cooperation](/event/1021522/logo-1034480989.png){kind=logo}
APPLICATION DEADLINE 17 DECEMBER 2025
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.
IMPORTANT INFORMATION
*This special accreditation is applied at the organizational level, requiring only one application per entity. Individuals may not apply for special accreditation.
*Accredited organizations will be required to register their authorized representatives ahead of each INC session.
*Projects fiscally sponsored by parent entities may not apply for accreditation. The fiscal sponsor must apply with proof of its legal status. Only entities with their own legal status may apply for special ad hoc accreditation.
*Organizations approved for participation will be informed and will receive additional instructions regarding the registration process for their representatives.
*Applications will be reviewed by Member States. The name of the organization and country will be shared with the Member States, and other information, including but not limited to the homepage and/or the reason for participation, may also be shared if requested.
SPECIAL ACCREDITATION APPLICATION TO THE INC PROCESS
Special Accreditation is an opportunity, provided by UN Member States, for civil society organizations, academia, private sector organizations, philanthropies, and other stakeholders NOT in Consultative Status with ECOSOC to participate in the Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation.
Please note that accreditation to other UN processes (e.g., COP, FFD4, WSSD2) does NOT transfer to the INC process.
I am a government official, staff member of the United Nations system, representative of an IGO. Is my entity accredited?
Note that many categories of institutions are automatically accredited to the INC process:
- Member States of the United Nations
- United Nations organizations
- Specialized Agencies and Related Organizations of the United Nations System
- Organizations in consultative status with ECOSOC
- Organizations that have already received special accreditation to participate in previous sessions of the INC process.
- Intergovernmental organizations with observer status at the UN General Assembly
- Intergovernmental organizations with ad hoc accreditation to the INC process
I do not belong to any organization. Can I attend?
You cannot attend the sessions of the INC as an individual. Participants must be associated with an accredited organization. Accredited organizations will be able to register their authorized representatives for each session of the INC.
My organization received accreditation at a previous INC session. Do we need to reapply?
No, the accreditation of your organization remains valid throughout the entire process. The next step is to register the individuals who will represent your organization. Please check the INC website for further details.
What documents are necessary to apply for special accreditation?
Proof of Legal Status
A document issued by a federal/national government demonstrating proof of legal status in your organization’s headquarters’ country.
Example of proof of legal status:
-
Proof of incorporation
-
501 (c)(3) filing status (US entities)
-
Certificate of registry
Expression of Interest Letter
A letter on official letterhead signed by the Head of the Organization requesting special accreditation to the event.
Please find a sample here.
Activities Report
A list of recent activities that your organization has undertaken, aligned to the INC process.
