From August 4 - 15, the first two substantial negotiating sessions took place for a UN Framework Convention on International Tax Cooperation (UN Tax Convention) at the UN in New York. From now until mid-2027, negotiations will continue to develop a Framework Convention and two early protocols. These negotiations are historic: they are the first time that all UN Member States can come together on an equal footing to negotiate the global tax rules. The negotiations cover key tax justice issues including a fair allocation of taxing rights, the effective taxation of multinationals and the rich, and have the mandate to develop an international tax system for sustainable development. This process has wide-ranging impacts from gender equality to financing for development.
Throughout the negotiations, GATJ, alongside members and allies, delivered interventions, produced a chronicle, and held events attended by negotiators, civil society, and other stakeholders. As the co-coordinator of the UN Tax Convention Working Group, GATJ convened over 50 civil society and trade union experts coming from around the world who work on issues of tax, climate, human rights, health, youth, development, and gender. Looking forward to the next session of negotiations which take place November 10 - 21 in Nairobi, GATJ continues to unify and build a diverse civil society movement advocating for a robust and ambitious Framework Convention.
Read more on GATJ’s reaction to the start of the negotiations here.