The sessions aim to improve stakeholder engagement and transparency in advancing the Convention and its early protocols through topic-focused meetings.

The Secretariat of the UN Framework Convention on International Tax Cooperation (UNFTC) is hosting three virtual meetings from 30 June to 2 July 2025.

The UN General Assembly has established an intergovernmental negotiating committee to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. 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.

These sessions aim to enhance stakeholder participation and transparency in advancing the Convention and its two early protocols, with each meeting focusing on a specific related topic.

The session on “Workstream II: Taxation of income derived from cross-border services in a digitalised and globalised economy” highlighted stakeholder concerns about the early protocol.

The members of Workstream II have been meeting weekly since May with 100–110 participants.

On 27 June, an issue note was released to guide discussions and gather feedback for the August 2025 meeting.

Key themes included challenges in current taxation, the need for clarity on new nexus rules, the protocol’s interaction with existing tax rules, and potential administrative hurdles.

The Chair stressed that the process is still in the issue-identification phase, with no solutions proposed yet.

Stakeholders are invited to submit written comments (up to 2,000 words with a 250-word abstract) by 11 July 2025.

Member States are welcome to attend the briefings, but the floor will be open only for inquiries from stakeholders.