September 2, 2026 – The Global Alliance for Tax Justice (GATJ) and over 150 civil society organizations and trade unions made a joint submission in response to the release of the zero draft Framework Convention on tax. Joint submissions were also made on the two early protocols. The submissions were made following the 5th session of negotiations for the UN Framework Convention on International Tax Cooperation (UN Tax Convention).

The three joint submissions are available at the following links in English, Spanish, and French:
– Workstream I: Framework Convention (English, Spanish, and French)
– Workstream II: Protocol 1, taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy (English, Spanish, and French)
– Workstream II: Protocol 2, prevention and resolution of tax disputes (English, Spanish, and French)

The joint submission on the zero draft Framework Convention is also available here:

For more information on the negotiations: 

• From 2025 to mid-2027 negotiations are taking place to develop a global tax treaty, a UN Framework Convention on International Tax Cooperation (UN Tax Convention). The negotiations were initiated by the Africa Group with the support of other Global South countries to address structural flaws in the international tax system, a system characterized by rampant tax abuse by multinational corporations and the rich, a complex web of thousands of bilateral tax treaties, and the exclusion of Global South countries from tax rule-making. These negotiations have been actively championed by GATJ for the potential to create fair and effective global tax rules, unlocking hundreds of billions in public financing urgently needed for development, public services, climate action, and gender equality. The mandate for the negotiations is here.
• More details on the 5th session of negotiations can be found on the UN website here. In the first week, governments discussed the recently released Co-Lead’s Zero Draft Framework Convention, available here. The second week of the session covered the first protocol on the taxation of income from cross-border services, with the draft here, as well as the draft second early protocol on the prevention and resolution of tax disputes, here. Read GATJ’s reaction at the end of the 5th session of negotiations here.