2 February 2026 - How can the international community build a truly inclusive and effective global tax system, one that enables all countries, especially developing nations, to mobilize the resources needed for sustainable development?
This question lies at the heart of the negotiations on a United Nations Framework Convention on International Tax Cooperation (UNFCITC) and two early protocols: the taxation of income from cross-border services and the prevention and resolution of tax disputes.
Following the progress achieved at the Third Session in Nairobi in November 2025, the Fourth Session of the Intergovernmental Negotiating Committee (INC) will convene at UN Headquarters in New York from 2 to 13 February 2026.
This upcoming session is critical, as Member States will review and provide inputs on the core documents developed during an intensive intersessional period. These discussions will inform the preparation of the Zero Draft, the next major milestone in the process, and will shape the path toward the submission of final texts to the General Assembly in 2027.
The session is supported by the Financing for Sustainable Development Office (FSDO) of UN DESA, which serves as the Secretariat to the INC process.
For more information: United Nations Framework Convention on International Tax Cooperation (UNFCITC)