On 24 December 2024, the UN General Assembly adopted the Terms of Reference for the development of a UN Framework Convention on International Tax Cooperation.An intergovernmental negotiating committee will be established to draft the Framework Convention and two early protocols over the next three years, with the committee expected to complete its work in 2027.At the February 2025 organizational session of the intergovernmental negotiating committee, the subject of the second early protocol will be decided and organizational matters, including decision-making rules for the committee, will be determined.  Executive summaryOn 24 December 2024, the United Nations (UN) General Assembly adopted the...