Members of the Global Alliance for Tax Justice at the UN Tax Convention Organisational Session in New York. From right to left, Alexandra Wenzel (GATJ), Jeannie Manipon (TAFJA), Everlyn Muendo (TJNA), Dereje Alemayehu (GATJ), Luis Moreno (RJFALC), Tomás Lukin (GATJ)

From the 3rd to the 6th of February, 2025 the Global Alliance for Tax Justice (GATJ) participated in the organisational session of the United Nations Framework Convention on International Tax Cooperation (UN Tax Convention). This process is set to deliver three legally binding agreements by mid-2027: a Framework Convention and two early protocols. Read GATJ’s press release on this promising beginning to the negotiations here.

Throughout the organisational session, GATJ was present and represented by the Secretariat and regional members. As the co-coordinator of the Tax Justice Workstream of the Civil Society Financing for Development (CS FfD) Mechanism, GATJ convened civil society holding daily meetings and producing chronicles to share with delegates. Read the opening FfD Chronicle of the negotiations below.

However, the first day of the negotiations, the U.S. walked out with no impact on the negotiations. GATJ’s reaction to the U.S. withdrawal from the negotiations can be found here. Read the FfD Chronicle discussing the U.S. withdrawal below.

GATJ applauded the outcome of the organisational session. Countries agreed to have a simple majority in the decision making negotiating the substance of the Framework Convention, in line with the modalities of the UNGA. Countries also agreed on prevention and resolution of tax disputes as the second protocol.  The first early protocol, which was decided last year, will cover taxation of income derived from the provision of cross-border services in an increasingly digitised and globalised economy. The substantive matters under the two early protocols will be decided by a 2/3 majority. Modalities for the participation of civil society and other stakeholders were also agreed upon. 

Looking to learn more about the participation of GATJ’s regional members in the organisational session?

• Tax Justice Network Africa (TJNA) shared daily updates throughout the session.
• Tax and Fiscal Justice Asia (TAFJA) and APMDD shared this message at the conclusion of the session.
• Red de Justicia Fiscal de América Latina y el Caribe (RJFALC) and Latindadd shared this outcomes video and a post on the opportunities and challenges of a UN Tax Convention for the Global South.
• Tax Justice Europe Co-Coordinator Eurodad shared this press release at the end of the negotiations.

As this process to create fair and inclusive global tax rules continues, GATJ looks forward to continuing to participate in the creation of a truly fair international tax system both within and outside of the negotiations.

For more resources:

• For further information about what has happened in the negotiations and the importance of this process, read GATJ’s post here.
• Read GATJ’s reaction to the conclusion of the organisational session here.
• GATJ’s reaction to the U.S. withdrawal from the negotiations can be found here.
• The negotiations can be viewed on UN Web TV here.
• More details on the logistics of the negotiations can be found on the UN website here.

Contact: 

Alexandra Wenzel,  GATJ Global Communications Coordinator, [email protected]

About GATJ:

The Global Alliance for Tax Justice (GATJ) is a South-led global coalition in the tax justice movement. Together we work for a world where progressive and redistributive tax policies counteract inequalities within and between countries, and generate the public funding needed to ensure essential services and human rights.

Created in 2013, GATJ comprises regional tax justice networks in Asia (Tax & Fiscal Justice Asia), Africa (Tax Justice Network Africa), Latin America (Red de Justicia Fiscal de América Latina y el Caribe), Europe (Tax Justice-Europe) and North America (Canadians for Tax Fairness & FACT Coalition), collectively representing hundreds of organisations. GATJ co-coordinates the Tax justice Workstream of the CS FfD Mechanism.