What is it about?
The UN Framework Convention on International Tax Cooperation is a proposed global treaty aimed at establishing a more inclusive and equitable system for international tax rules. Currently, international tax standards are largely shaped by the OECD, hindering many developing countries from taking part in critical decisions. The UN Convention seeks to create a legally binding framework under the United Nations, where all 193 member states have equal representation. The push for a UN tax convention gained momentum in November 2022 when the UN General Assembly adopted Resolution 77/244, spearheaded by African nations, calling for a more democratic approach to global tax governance. This marked a significant shift, as tax rules have traditionally been set by the OECD and G20, often disregarding the needs of lower-income countries. In response, the UN established an Ad Hoc Intergovernmental Committee in 2023 to assess the feasibility of a UN tax treaty and draft its potential terms.
Upcoming negotiations and youth participation in them:
Pursuant to UNGA resolution 79/235, negotiations for the convention will be taking place on the following dates:
4-8 August 2025: First Session (New York)
11-15 August 2025: Second Session (New York)
10-21 November 2025: Third Session (Nairobi)
Participation at these negotiations is facilitated through the FfD Youth Constituency at the UN, with representatives from ECOSOC accredited NGOs and Specially Accredited NGOs being able to join the meeting in-person.
If you are under the age of 30, planning to attend the meetings above, can cover your costs to New York or Nairobi, require accreditation support from MGCY, please apply now.
Deadline: 30 June, 2025
Warm regards,