The Global Alliance for Tax Justice (GATJ)’s Tax and Gender Working Group made a joint feminist submission responding to the zero draft Framework Convention on tax. The submission welcomes the progress made by the (INC) towards developing the zero draft. As negotiations move towards a final text, it is critical that the Convention delivers on its mandate to “establish an inclusive, progressive, fair, transparent, efficient, equitable and effective international tax system for sustainable development.”

International tax rules are not gender neutral. They can systematically shift tax burdens onto those with less economic power, while enabling tax malpractices that deprive governments of revenues needed to fund gender responsive public services that cater for women and other marginalised groups in all their diversities. When public revenues are insufficient, the resulting gaps in care and social provision are often absorbed by households disproportionately led by women through their unpaid care work. In this way, women’s time and labour effectively subsidise both the state and the wider economy. The question is not whether gender equality belongs in the UN Tax Convention, but whether the Convention will equip States, particularly developing countries, with the fiscal space and tools needed to fulfil their existing commitments and obligations on gender equality, non-discrimination, human rights and sustainable development.

The feminist submission builds upon the broader joint submissions on the three workstreams which are available in English, French, and Spanish 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.