On 24 December 2024, the UN General Assembly approved the resolution adopting the terms of reference for a United Nations Framework Convention on International Tax Cooperation, with a vote of 119 countries in favor, 9 against, and 43 abstaining. The resolution also establishes a Member State-led, open-ended intergovernmental negotiating committee for the purpose of drafting the Convention and two early protocols simultaneously in accordance with the terms of reference. The committee is expected to complete its work in 2027.