On December 24th, 2024, the second committee of the General Assembly of the United Nations approved resolution A/RES/79/235 on the promotion of inclusive and effective international tax cooperation at the United Nations. After the negotiations of the draft terms of reference throughout 2024, this signifies the next milestone in the process at the UN by establishing the Intergovernmental Negotiation Committee (INC) for the purpose of drafting the United Nations Framework Convention on International Tax Cooperation (UN-FCITC) and two early protocols simultaneously in accordance with the terms of reference. Veronika Daurer and Stefanie Gombotz describe the recent process within the INC as well as the highlights of the negotiations since its establishment.
