NAIROBI, Kenya, November 7, 2025 —  From November 10th to 19th, countries will meet for the third session of negotiations for a UN Framework Convention on International Tax Cooperation and two early protocols in Nairobi. 

Running from 2025 to mid-2027, the negotiations are set to “establish an international tax system for sustainable development,” as mandated by the UN General Assembly. This process, actively championed by civil society, has the potential to fix the global tax rules to tackle inequalities, within and between countries, and deliver hundreds of billions in public financing urgently needed to achieve the Sustainable Development Goals from climate action to gender equality. 

Dr. Dereje Alemayehu, Executive Coordinator of the Global Alliance for Tax Justice (GATJ), commented:

“These negotiations come at a time when over 1 billion USD is lost everyday due to tax abuse by multinational corporations and the world’s richest. This rampant tax abuse is a failure of the global tax rules which are neither effective nor inclusive. A historic process is underway as countries negotiate a legally-binding UN Tax Convention, where all countries are finally participating on an equal footing. This session, the first to take place in Africa, has an important significance as the Africa Group has initiated this process and at the same time African countries are disproportionately affected by the illicit financial flows resulting from the broken tax rules.” 

Week one of negotiations will focus on the Framework Convention with negotiations beginning on the text of the legally-binding convention. Negotiators will cover commitments which include taxing the rich, ensuring a fair allocation of taxing rights, and taxation for sustainable development. Week one will end with a short presentation on taxation of cross-border services, the first early protocol. Week two will discuss how to prevent and resolve tax disputes, the second early protocol.

Dr. Alemayehu added:

“This once-in-a-century opportunity to fix the outdated and dysfunctional global tax rules is unfolding quickly. This third session in Nairobi is a key moment for governments to bring ambition and urgency into the process. The draft texts, released ahead of the Nairobi session, reflect the early stage of the negotiations, and still lack real content. Nairobi is where the rubber hits the road. As negotiations begin on the text of the commitments, countries must bring ambition to developing fair and effective solutions to the structural problems facing the global tax system. So that the negotiations enter a new and dynamic phase, we urge countries to increase the heat to establish global tax rules that work for people and the planet.” 

Ends

Media Contact: Alexandra Wenzel, GATJ Global Communications Coordinator,  +41 77 813 37 32 (WhatsApp), [email protected]

For more information on the negotiations: 

From 2025 to mid-2027, countries are negotiating a UN Tax Convention and two early protocols. The Terms of Reference for the UN Tax Convention and two early protocols is here. In August, countries met in New York for the initial two sessions. 

On October 24th, co-leads of the workstreams shared a Draft Framework Convention and a Concept Note on Ideas for Potential Solutions for the second protocol on dispute prevention and resolution. More details can be found on the UN webpage.

Over 100 experts from civil society are expected to attend the negotiations. The following experts from GATJ will be at the negotiations and are available to provide media comment and expert analysis: 

• Dr. Dereje Alemayehu —  Executive Coordinator of GATJ, following the global tax rules for over a decade. 
• Tove Maria Ryding — Tax Justice Manager at Eurodad, focusing on Workstream I, the Framework Convention. Regional expert for Europe. 
• Everlyn Muendo — Senior Tax Policy Analyst at Tax Justice Network Africa, focusing on Workstream II, the first early protocol on the taxation of cross-border services in an increasingly digitalized and globalized economy. Regional expert for Africa. 
• Lison Rehbinder – Policy and Campaigns Coordinator Europe at GATJ, focusing on Workstream III, the second early protocol on dispute resolution and prevention. 
• Jeannie Manipon — Co-Coordinator of Tax and Fiscal Justice Asia, focusing on the framework convention, climate, and gender. Regional expert for Asia. 
• Chenai Mukumba —  Executive Director of Tax Justice Network Africa. Regional expert for Africa. 
• Jorge Coronado — Member of Red de Justicia Fiscal de América Latina y el Caribe. Regional expert for Latin America and the Caribbean. 
• Luis Moreno — Chair of GATJ and member of Red de Justicia Fiscal de América Latina y el Caribe. Regional expert for Latin America and the Caribbean.
• Dominik Gross — Senior international tax policy adviser at Alliance Sud. 
• Nathalie Beghin — Member of Red de Justicia Fiscal de América Latina y el Caribe. Regional expert for Latin America and the Caribbean.
• Maureen Mburu – Tax and Gender Lead at GATJ, focusing on gender and women’s rights in the negotiations.