NOVA Tax Lab UN Framework Convention On Internacional Tax Cooperation Weekly Reports

In November 2022, UN Member States unanimously adopted a resolution to begin discussions on proposals for a new international tax cooperation framework under UN auspices. General Assembly resolution 77/244 of 30 December 2022, Promotion of inclusive and effective international tax cooperation at the United Nations, established an ad hoc intergovernmental Committee mandated to develop the Terms of Reference (ToR), stipulating that the Committee’s work would be completed by August 2024.

The Substantive Sessions are open to all UN Member States and other stakeholders (including academic institutions). After the first session of the Ad Hoc Committee, which took place from 26 April to 8 May 2024 at the United Nations Headquarters in New York, Member States resumed discussions on the Terms of Reference for a United Nations Framework Convention on International Tax Cooperation on 29 July 2024. The Second Substantive Session of the Ad Hoc Committee took place from 29 July to 16 August 2024, also at UN Headquarters in New York.

After the finalization and approval of the Terms of Reference by the General Assembly, discussions on the Convention and the two early protocols began in 2025. The First and Second Substantive Sessions of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation were held at the United Nations Headquarters in New York during the weeks of 4–8 August 2025 and 11–15 August 2025. The NOVA Tax Research Lab continues to closely follow the negotiations and to produce weekly reports on their progress.

The NOVA Tax Research Lab, which has already been following the Ad Hoc Committee’s activities—including submitting inputs for the Bureau’s Proposal for the Zero Draft Terms of Reference—has been accredited as an observer entity. As part of the tasks carried out in the Project for the Participation of the NOVA Tax Research Lab in the Draft Terms of Reference of the UN Framework Convention on International Tax Cooperation, research and coordination member Mariana Passos Beraldo attends the meetings in person.

This page publishes the Weekly Reports and other outcomes of the project led by researchers Mariana Passos Beraldo, Natalia Pushkareva and Pedro Ferrão Marinheiro. The activities of the NOVA Tax Research Lab are carried out within the scope of CEDIS – Centre for Research & Development in Law and Society, the Research Unit of NOVA School of Law, NOVA University Lisbon. CEDIS is funded by FCT, I.P. (Foundation for Science and Technology, Public Institute), through national funds from the Ministry of Science, Technology and Higher Education, under projects UIDB/00714/2020 and UIDP/00714/2020.