On 22 December 2023, the General Assembly adopted resolution 78/230, “Promotion of inclusive and effective international tax cooperation at the United Nations.”
The resolution establishes an ad hoc intergovernmental Committee mandated to develop draft terms of reference for a United Nations framework convention on international tax cooperation, with a view to finalizing the Committee’s work by August 2024.
The Committee will hold two substantive sessions:
- First Session, New York, 26 April to 8 May 2024
- Second Session, New York, 29 July to 16 August 2024
More background is available here, on General Assembly resolution 77/244 of 30 December 2022, “Promotion of inclusive and effective international tax cooperation at the United Nations.”
See DESA website for more.