(5th meeting) Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, 2nd Session

<div><p>The Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation was established by General Assembly resolution 78/230. &nbsp;The Committee’s work is a historic step towards building a legitimate, fair, stable, inclusive, and effective international tax system.&nbsp;</p> <p>The livelihoods and future of billions of people depend on governments being able to finance basic infrastructure, education, health services, and climate action. More inclusive and effective international tax cooperation is critical in enabling countries to mobilize domestic resources and to use tax policy for sustainable development.&nbsp;&nbsp;</p> <p>During its second session, the Ad Hoc Committee will finalize the draft terms of reference to be submitted to the General Assembly for consideration at its seventy-ninth session.</p> <p>Provisional agenda of the Second Session</p> <p>1. Adoption of the agenda and other organizational matters.<br>2. General statements.&nbsp;<br>3. Substantive elements of the draft terms of reference.<br>4. Procedural elements of the draft terms of reference.<br>5. Other matters.<br>6. Adoption of the report on the second session</p></div>