Over 200 organisations and trade unions submitted a joint submission to the Ad Hoc Committee to Draft Terms of Reference (ToR) for a United Nations Framework Convention on International Tax Cooperation (FCITC). The submission was made by the Civil Society Finance for Development (CS FfD)’s Tax Justice Workstream which is facilitated by the Global Alliance for Tax Justice (GATJ) and supported by GATJ’s member, the European Network on Debt and Development (Eurodad).
The full submission with the 228 signatories can be read here.
Find some of the comments made in the submission below:
Overall comments
We welcome the zero draft Terms of Reference (ToR) and find it to be a good basis for negotiations. We believe it covers the main overall components necessary to deliver the fair, ambitious and efficient UN Framework Convention on International Tax Cooperation (FCITC), as foreseen in Resolution 78/230, including objectives, principles, commitments, protocols and key institutions.
The suggested timeline in the zero draft (paragraph 16) properly reflects the urgency of the matter – not least bearing in mind that international tax abuse is costing governments hundreds of billions of dollars in lost tax income every year. The deeply pressing need for public resources, including to fulfill the international commitments related to development, human rights and environmental protection, must make the timely finalization of the FCITC an issue of highest priority.
The zero draft brings the negotiations an important step forward, and allows Member States the basis needed to deliver on the Ad Hoc Committee mandate, namely Resolution 78/230. Some Member States that voted against the resolution at the end of 2023 have subsequently put forward proposals that either fall outside of the scope of the mandate (ex. changing the decision-making rules of the UN General Assembly), or outright go against it (ex. proposals for introducing a narrower scope than contained in the resolution). The Ad Hoc Committee is on a tight timeline to complete its mandate, and the available time should be focused on moving forward towards this aim. Therefore, we welcome the fact that proposals that fall outside of, or go against, the mandate of the Ad Hoc Committee have not been included in the draft ToR for the FCITC.
Regarding decision-making procedures, we welcome a discussion about such procedures under the FCITC as a part of the negotiation of the convention. This issue is usually included within framework conventions under the articles relating to the Conference of the Parties, Amendments and Adoption of protocols. Therefore, we find, and support, that this issue is included in the zero draft.
In the text below, we have outlined our specific inputs. Furthermore, as a summary of our high priority issues, we would like to highlight the following:
Essential elements to maintain:
- Holistic objectives with clear links the overall goal of sustainable development and fairness of international tax rules;
- Clear principles, including a principle that links the tax sovereignty of States to the obligation to respect the same right of other States;
- Substantive elements. We welcome this section, and believe it should be expanded to cover, at the minimum, all issues mentioned as potential future protocols;
- Key tax-related issues, including:
- Fair allocation of taxing rights and equitable taxation of multinational enterprises;
- Effective taxation of high-net worth individuals;
- Illicit financial flows
- Ensuring that tax measures contribute to addressing environmental challenges.
Elements that should be added:
- The principle of special and differential treatment of developing countries;
- The goal of reducing inequalities within and among countries (SDG10);
- A principle and commitment to promote progressive tax systems, in line with paragraph 22 of the Addis Ababa Action Agenda;
- Tax and gender equality to redress the disproportionate tax burden placed on women through regressive/ consumption taxes;
- Taxation and extractive industries;
- Specific commitments on transparency, including effective and inclusive Automatic Information Exchange, public Beneficial Ownership and asset registers, comprehensive public Country by Country Reporting and public transparency around tax incentives.
- Participation of civil society;
- Exploring the option of international tax initiatives as innovative sources of financing for development and environmental protection;
- Clear links to other key global commitments of States, including those contained in the UNFCCC, CBD, CEDAW, the SDGs and the UN Human Rights Framework, and related commitments to international resource mobilization.
- The text relating to human rights should be amended to include all relevant aspects of the issue and included in both the section on principles and commitments. Furthermore, the section on human rights should be detached from the section on “tax payers”, not least since this term includes corporations, which are duty bearers – not rights holders.
Find the full comments here.
Signatories
1 11.11.11 Belgium
2 21st Century Community Empowerment for Youth and Women Initiative Nigeria
3 ACT Alliance International
4 Action for Economic Reforms Philippines
5 ActionAid International International
6 ActionAid Vietnam Vietnam
7 Actions des femmes marginalisées pour le Développement “AFMD ASBL” République Démocratique du Congo
8 Active Citizenship Foundation (ACF) Philippines
9 Africa Development Interchange Network (ADIN) Cameroun
10 Africa Network for Environment and Economic Justice (ANEEJ) Nigeria / Africa
11 AFRODAD Kenya
12 Aid Organization Bangladesh
13 AidWatch Canada Canada
14 Akbayan Citizens’ Action Party Philippines
15 Aksi! for gender, social and ecological justice Indonesia
16 Alliance Sud Switzerland
17 Alternative Information & Development Centre South Africa
18 Amnesty International International
19 APIT Portugal
20 Asia Indigenous Peoples Network on Extractive Industries and Energy (AIPNEE)
21 Asian Peoples’ Movement on Debt and Development (APMDD)
22 Aspafrique-Jics Togo
23 Associação Cultural José Martí do RS Brazil
24 Association de Développement Agricole Éducatif et Sanitaire de Mano République Démocratique du Congo
25 Association for Proper Internet Governance (Richard Hill, President) Switzerland
26 Association Nigerienne des Scouts de l’Environnement ANSEN Niger
27 Association pour l’Integration et le Developpement Durable au Burundi (AIDB) Burundi
28 Attac Austria Austria
29 Attac-Deutschland BAG Finanzmärtke & Steuern Germany
30 Attac Finland Finland
31 Bangladesh Krishok Federation Bangladesh
32 BDCSO Bangladesh
33 Bench Marks Foundation Southern Africa
34 Bereg Nature and Environrnent Association Hungary
35 Brot für die Welt Germany
36 CAFAGB CELLULE ASSOCIATIVE DES FEMMES ACTIVES POUR LA GOUVERNANCE LES DROITS HUMAINS ET LE BIEN ETRE Cameroun
37 Candid Concepts Development Caribbean
38 Center for Economic and Social Rights International
39 Centre for Environment, Human Rights & Development Forum – CEHRDF Bangladesh
40 Centre for Environmental Justice Sri Lanka
41 Centre for Trade Policy and Development Zambia
42 Centro de Estudios de Derecho, Justicia y Sociedad – Dejusticia Colombia
43 Centro de Políticas Públicas y Derechos Humanos Perú Equidad Perú9
44 Centro Sociojurídico para la Defensa Terrtorial SIEMBRA Colombia
45 CERDYSOC République Démocratique du Congo
46 Changemaker Norway
47 Christian Aid United Kingdom
48 Christian Aid Ireland Ireland
49 CHRISTIAN COUNCIL OF MOZAMBIQUE Mozambique
50 Civil Society SDGs Campaign Zambia Zambia
51 CLADE America Latina y el Caribe
52 CNCD-11.11.11 Belgium
53 CNEO (Center for New Economic Order) Japan
54 Coalición Colombiana por el Derecho a la Educación CCDE Colombia
55 COAST Foundation (EquityBD) Bangladesh
56 Comision Nacional de Enlace Costa Rica
57 Comité Catholique contre la Faim et pour le Développement – Terre Solidaire France
58 Committee on Fiscal Studies Kenya
59 Community Empowerment and Social Justice Network (CEMSOJ) Nepal
60 Consejo de Jóvenes dd Oaxaca – México
61 Construisons Ensemble le Monde République Démocratique du Congo
62 Council of Churches in Namibia Namibia
63 Council of Churches in Zambia Zambia
64 CRASH – Coalition for Research and Action for Social Justice and Human Dignity Finland
65 Creatura Think & Do Tank ry Finland
66 Croatian Platform for International Citizen Solidarity (CROSOL) Croatia
67 Daayyaa Generation Network (DGN) Ethiopia
68 Desk for Social Development of ELCRN Namibia
69 Development Alternatives with Women for a New Era (DAWN) Global South
70 Development Impact Pathfinders Initiative Nigeria
71 DISABILITY PEOLES FORUM UGANDA Uganda/ Africa
72 DUKINGIRE ISI YACU (DIY) Burundi
73 East African Tax and Governance Network (EATGN) Kenya
74 EcoEquity United States of America
75 Espacio de Trabajo Fiscal para la Equidad Argentina
76 European Network on Debt and Development (Eurodad) Europe
77 Fair Tax Foundation International
78 Federation of Environmental and Ecological Diversity for Agriculturl Revampment and Human Rights (FEEDAR & HR) Cameroun
79 Felm (Finnish Evangelical Lutheran Mission) Finland
80 Feminist Legal Studies Queen’s Ontario, Canada
81 FIAN INTERNATIONAL International
82 Financial Justice Ireland Ireland
83 Financial Transparency Coalition United Kingdom
84 Finnish Development NGOs Fingo Finland
85 Finnwatch Finland
86 Freedom from Debt Coalition Philippines
87 Fundación Nacional para el Desarrollo El Salvador
88 Gender and Economy Research Center NPGE Brazil
89 Gestos (soropositividade, comunicação e gênero) Brazil
90 GFLAC America Latina y el Caribe
91 Global Alliance for Tax Justice (GATJ) International
92 Global Call to Action Against Poverty (GCAP) International
93 Global Campaign for Education International
94 Global Initiative for Economic, Social and Cultural Rights (GI-ESCR) International
95 Global Peace and Development Organization Liberia10
96 Global Policy Forum Europe Europe
97 Global Redistribution Advocates International
98 Global Rights Nigeria / United States of America
99 Global Social Justice Switzerland
100 Green Action Association Hungary
101 Green Advocates International Liberia
102 Green Liberty Latvia
103 Green Tax Youth Africa Ghana
104 Greenpeace International
105 Groupe de Réflexion et d’Initiative pour l’Avancement de la Grand’Anse (GRIAG) Haiti
106 Growthwatch India
107 Halley Movement Coalition Mauritius
108 HAND Association Hungary
109 HDS Natural systems design science
110 IBON International Global South
111 ICDC- Nepal Nepal, South Asia
112 Ilias Centre Bangladesh
113 Indian Social Action Forum India
114 Indigenous Peoples Global Forum for Sustainable Development (IPGFforSD) International
115 Inesc – Instituto de Estudos Socioeconômicos Brazil
116 Initiative for Social and Economic Rights (ISER) Uganda
117 Initiatives for Dialogue and Empowerment through Alternative Legal Services (IDEALS) Philippines
118 INSAF India
119 Institute for Economic Justice South Africa
120 Instituto ClimaInfo Brazil
121 Instituto Eqüit Brazil
122 Instituto Justiça Fiscal Brazil
123 Intercontinental Network for the promotion of Social Solidarity Economy (RIPESS) Spain
124 International Budget Partnership International
125 International Federation of Social Workers Switzerland
126 International Women’s Rights Action Watch Asia Pacific (IWRAW AP) Global South
127 Italian Federation Christian Organisations international volunteers Focsiv Italy
128 KFUK-KFUM Global Norway
129 Kopin – Malta Malta
130 Közép-magyarországi Zöld Kör Hungary
131 KRuHA Indonesia
132 KULU-Women and Development (KULU) Denmark
133 Latindadd America Latina y el Caribe
134 LDC Watch International
135 Liana ry Finland
136 Ligue des droits et libertés Cameroun
137 Lumière Synergie pour le Développement Senegal
138 Lutte nationale contre la Pauvreté République Démocratique
du Congo
139 Make Mothers Matter International
140 MATE Argentina
141 Mecanismo Sociedad Civil Desarrollo Sosrenible,Grupoo Tematico z
Migrantes y Ddesplazadas
America Latina y el Caribe
142 Migrant Forum in Asia Asia-Pacific, MENA
143 mines, minerals & PEOPLE (mm&P) India
144 MiningWatch Canada Canada11
145 Misère Option Zéro Togo
146 Monitoring Sustainability of Globalisation Malaysia
147 Mothers pride and development initiative Nigeria
148 MY World México México
149 Nash Vek PF Kyrgyzstan
150 National Campaign for Sustainable Development Nepal Nepal
151 National Society of Conservationists – Friends of the Earth Hungary Hungary
152 NAWO India
153 Netzwerk Steuergerechtigkeit Germany
154 New Economics Foundation United Kingdom
155 NGO: ADET Togo
156 Nigeria Network of NGOs Nigeria
157 Norwegian Church Aid Norway
158 Norwegian Forum for Development and Environment Norway
159 Oil Change International
United States of America/
International
160 ONAPED (Organisation Nationale pour la Promotion de l’Education et le
Développement)
Cameroun
161 Oriang Women’s Movement Inc Philippines
162 OVJNU GLOBAL COLOMBIA Colombia
163 Oxfam International
164 Oyu Tolgoi Watch (OT Watch) Mongolia
165 Pakistan Fisher folk forum Pakistan
166 Pakistan Kissan Rabita Committee Pakistan
167 Partners In Health International
168 Peace Point Development Foundation-PPDF Nigeria
169 People’s Alternative Studies Center for Research and Education in Social Development (PASCRES) Philippines
170 POLYCOM DEVELOPMENT PROJECT Kenya
171 Project on Organizing, Development, Education, and Research (PODER) México
172 Public Administration New Initiative NGO Mongolia
173 Publish What You Pay (PWYP) Indonesia Indonesia
174 Reacción Climática Bolivia
175 REACHOUT SALONE Sierra Leone
176 Rebrip – Rede Brasileira pela Integração dos Povos Brazil
177 Red de Justicia Fiscal de América Latina y el Caribe America Latina y el Caribe
178 Red Mexicana de Acción frente al Libre Comercio (RMALC) México
179 Religious of the Sacred Heart of Mary NGO International
180 RENICC Nicaragua / America Latina y el Caribe
181 Réseau Africain de l’Economie Sociale et Solidaire (RAESS) Africa
182 Revolutionary Reparations International
183 Rural Area Development Programme (RADP) Nepal
184 Rural Reconstruction Nepal (RRN) Nepal
185 SA TV Bangladesh
186 Sentro ng mga Nagkakaisa at Progresibong Manggagawa Philippines
187 SKOP (The National Platform of Maltese NGDOs) Malta
188 SocDevJustice Germany
189 Society for International Development (SID)
190 South Asia Alliance for Poverty Eradication (SAAPE) Nepal
191 Southern and Eastern Africa Trade Information and Negotiations Institute (SEATINI -Uganda)
192 Spire Norway
193 Stamp Out Poverty United Kingdom
194 Stichting Onderzoek Multinationale Ondernemingen (SOMO) Netherlands
195 Sustainable Holistic Development Foundation (SUHODE Foundation) Tanzania12
196 Syndicat Chrétien de Travailleurs du Congo République Démocratique
du Congo
197 Tax and Fiscal Justice -Asia (TAFJA) Asia
198 Tax Justice Alliance – Uganda Uganda
199 Tax Justice Aotearoa New Zealand New Zealand
200 Tax Justice Europe Europe
201 Tax Justice Netherlands Netherlands
202 Tax Justice Network International
203 Tax Justice Network Africa Africa
204 Tax Justice Norway Norway
205 Tax Justice UK United Kingdom
206 TaxEd Alliance International
207 taxmenow – Initiative für Steuergerechtigkeit e.V. Germany, Austria and Switzerland
208 The African Women’s Development and Communications Network (FEMNET) Africa
209 The PRAKARSA Indonesia
210 Third World Network International
211 Timorese Association for Progressive Information and Technology (ITP-TL) Timor-Leste
212 Trade Justice Pilipinas Philippines
213 Transparency International Slovenia Slovenia
214 UNAM/Latindadd México
215 Vikas Adhayayan Kendra South Asia
216 VWA FANM AYISYÈN (VFA) Haiti
217 War on Want United Kingdom
218 WEED – World Economy, Ecology & Development Germany
219 Wemos Netherlands
220 WomanHealth Philippines Philippines
221 Women for a Change Cameroun
222 Women for Peace and Gender Equality Initiative Nigeria
223 Women Leader Foundation Mongolia
224 Women’s Environment and Development Organization (WEDO)
225 Youth for Tax Justice Network Africa
226 Zambia Tax Platform Zambia
227 Zimbabwe Coalition on debt and development Zimbabwe
228 ZÖLD KÖR
