The Global Alliance for Tax Justice (GATJ) and over 190 civil society organizations and trade unions made a joint submission in response to the Co-Lead’s Draft Framework Convention template.
In addition to the joint submission, GATJ and a broad coalition have also prepared a full-length joint response as well as a comprehensive Catalogue of Proposals for Articles in the UN Framework Convention on International Tax Cooperation.
Find the joint submission below in English and French:
Abstract
The template lacks ambition, substance, and fails to deliver on the mandate as outlined in the Terms of Reference (ToR), including the overall objective of establishing “an inclusive, fair, transparent, efficient, equitable and effective international tax system for sustainable development”.
The template also lacks multilateral solutions to deliver on key elements of the ToR. Thus, we propose text to introduce specific approaches and mechanisms to ensure a fair allocation of taxing rights (ToR 10(a)), equitable taxation of multinational enterprises (ToR 10(a)), effective taxation of high-net worth individuals (ToR 10(b)), and international tax approaches that will contribute to sustainable development (ToR 10(c)), as well as transparency mechanisms (ToR 10(d)), and solutions that can address illicit financial flows (ToR 10(e)) and prevent international tax disputes (ToR 10(f)). In line with paragraph 18 of the ToR, it is now essential to ensure a Member State-led process, and allows each Member State to submit specific proposals for text that should go into the Convention, with the aim of delivering on the ToR. The next negotiating text should provide a compilation of such proposals by Member States, with the aim of allowing them to consider, negotiate and find common solutions on the basis of their own suggestions. In line with paragraph 21 of the ToR, it is also essential to ensure that civil society and other relevant stakeholders are able to effectively contribute to the work, including by ensuring full transparency and allowing for observers to present their views and suggestions throughout the negotiations.
Submission with summary of recommendations and signatories: