Updates from the Negotiations: Finalising the ToR for a UN Tax Convention

GATJ

11 August 2024

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GATJ

11 August 2024

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Week 3:

Day 12, August 13th:

Today, States are starting off on the timeline for negotiating the Framework Convention (para 16). Many States, including Nigeria on behalf of the African Group, Colombia, and Pakistan, have said that the timeline of 3 years is not adequately ambitious.

Looking to read more about international responsibility (para 9b) and commitment on protocols (para 14pre)? Read today’s CS FfD Daily Chronicle (in English or Español). 

Watch the morning session here and the afternoon session here.

Day 11, August 12th:

Today starts the 3rd & final week of negotiations! States are going paragraph by paragraph through the new revised draft Read our recap on the revised draft ToR here. While some paragraphs have been ad ref-ed (provisionally approved), some key areas of contention are clear.

Watch the morning session here and the afternoon session here.

Week 2:

Day 10, August 9th:

Today, States are having “informal informals,” discussions to resolve differences on certain topics. However, they decided to close these informals so civil society is not allowed in the room nor will there be any recording.

Looking to read more about the need for CSO participation? Read today’s CS FfD Daily Chronicle (in English or Español). 

Day 9, August 8th:

Watch the morning session here and the afternoon session here.

Day 8, August 7th:

Watch the morning session here and the afternoon session here.

Looking to read more about what needs to be addressed in the ToR? Read today’s CS FfD Daily Chronicle (in English or Español). 

Day 7, August 6th:

Today, States starting discussing the substantive elements of the text.

Watch the morning session here and the afternoon session here.

Looking to read more about the need for human rights and gender equality to be addressed in the ToR? Read today’s CS FfD Daily Chronicle (in English or Español). 

Day 6, August 5th:

At the start of week 2, the Chair announced the release of a revised draft ToR. States are discussing the preamble of the text.

Watch the morning session here and the afternoon session here.

Looking to read more about civil society’s check-list for a ToR? Read today’s CS FfD Daily Chronicle (in English or Español here). 

 

Week 1:

Day 5, August 2nd:

Today closes the first week of negotiations!

It has been a long week with many agenda items carrying over and Global North countries duplicating their same statements. This morning closes the discussion on the timeline for negotiations of the Framework Convention and early protocols. Following that, there will be discussions on the approaches for negotiating the Framework Convention then on the introduction and preamble of the ToR. The day closes with a multi-stakeholder dialogue.

Watch the recording from the morning session here and afternoon here.

Day 4, August 1st:

The fourth day of negotiations start off with a presentation by the Secretariat on the role of protocols in the Framework Convention. States discussed the role of early protocols.

Watch the recording from the morning session here and afternoon here.

Looking to read more about updates from civil society? Read today’s CS FfD Daily Chronicle (in English or Español here). 

Day 3, July 31st:

The third day of negotiations are starting off finishing (for now) the informal discussions on “objectives and principles” in the ToR. States discussed an explicit mention to trade & investment. Sweden, Norway, UAE, Singapore were in favour to support corporations. While Nigeria, Morocco, India, Kenya said this would be redundant as trade and investment is already included under sustainable development.

Watch the recording from the morning session here and afternoon here.

Looking to read more about updates from civil society? Read today’s CS FfD Daily Chronicle (in English or Español) here

Day 2, July 30th:

The second day of negotiations are starting off with discussions on “objectives and principles” in the ToR. Many EU countries pushed back against human rights language & instead focused on the rights of taxpayers – this is highly problematic particularly from countries who market themselves as leaders on human rights. Colombia provided strong statements on the need for both human rights and the inclusion of sustainable development.

Watch the recording from the morning session here and afternoon here.

Day 1, July 29th:

Negotiations have begun! CSOs, including GATJ, are on the ground, observing negotiations and sharing interventions. States are presenting their general statements on the ToR discussing issues ranging from the procedure of drafting early protocols to which topics to prioritise.

Watch the recording from the morning session here and the afternoon here.

Looking to read more about updates from civil society? Read today’s CS FfD Daily Chronicle (in English or Español) here

 

Background:

From the 29 July until 16th August, countries are gathering at the UN in NYC to finalise a Terms of Reference (ToR) for a UN Tax Convention, the mandate for the new global tax rules. Led by the Africa Group and the G77, countries from the Global South successfully triggered negotiations for new global tax rules at the UN under Resolution 78/230. This is the first time that all UN member states can discuss effective and inclusive international tax cooperation on an equal footing. 

As civil society, we are here to make sure that all states negotiate in good faith during this historic opportunity to develop global tax rules. Tax justice is critical to eliminating inequalities while providing countries with the domestic resources needed to ensure development, gender equality, human rights, quality public services, and climate action. The current global tax rules fail us. These rules continue to favour large corporations and the ultra-rich – at the expense of us all.

 

Resources:

Watch the negotiations on UN TV here.

Find details on the second session of negotiations here including the negotiating text.

Find the agenda for the negotiations here.

 

Contact: Alexandra Wenzel, alexandra@globaltaxjustice.org

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