GATJ Members at the Organisational Session of the Negotiations for a UN Tax Convention Available to Comment

Global Alliance for Tax Justice (GATJ) Members Participate in the Negotiations for a New Global Tax Treaty at the UN Headquarters in New York from Feb 3rd – 6th.

Members of the Global Alliance for Tax Justice (GATJ) are participating in the first organisational session for the United Nations Framework Convention on International Tax Cooperation (UN Tax Convention). The team is on the ground this week at the UN Headquarters in New York from the 3 – 6th. 

This session begins a two-year process to produce a new global tax treaty. In November, countries adopted a resolution at the UN General Assembly agreeing to negotiate a Framework Convention and two early protocols by mid-2027. In this resolution, countries have committed to address key issues of tax abuse, illicit financial flows, the reallocation of taxing rights, and the effective taxation of multinational corporations and the ultra-rich, with the aim to support sustainable development.

This first session will agree upon the modalities of the negotiations, including the decision-making modalities and choice of second early protocol. The decision-making modalities are key to ensuring that progressive decisions can be negotiated without giving a veto power to an obstructive minority.  The first early protocol covers taxation of income derived from the provision of cross-border services in an increasingly digitised and globalised economy. The choice of the second early protocol will be decided by States from a short list. 

As a South-led coalition with 100+ members, GATJ is a key figure in the tax justice movement. GATJ co-coordinates the Tax justice Workstream of the CS FfD Mechanism, coordinating submissions to the negotiations, sharing interventions on the floor of the negotiations, and producing a daily chronicle for negotiators.

GATJ members in New York available to comment:

Dereje Alemayehu — GATJ Executive Coordinator and Co-Coordinator of the Tax justice Workstream of the CS FfD Mechanism.

Tove Maria Ryding — GATJ Coordinating Committee Member, Tax Justice Europe Co-Coordinator, and Co-coordinator of the Tax justice Workstream of the CS FfD Mechanism. 

Luis Moreno — GATJ Coordination Committee Chair,  Red de Justicia Fiscal de América Latina y el Caribe Member

Jeannie Manipon – GATJ Coordinating Committee Member, Tax and Fiscal Justice Asia Co-Coordinator 

Everlyn Muendo – GATJ Member, Tax Justice Network Africa Policy Officer on Tax and International Financial Architecture,

Tomás Lukin – GATJ Global Campaigns and Advocacy Coordinator 

Contact:

Please contact Alexandra Wenzel, GATJ Global Communications Coordinator, [email protected], WhatsApp: +41 778133732

For more resources:

  • For further information about what is a UN Tax Convention and the importance of this process, read GATJ’s post here.
  • The negotiations can be viewed on UN Web TV here.
  • More details on the organisational session of the negotiations can be found on the UN website here.

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.