More than 200 organisations and trade unions have come together to strongly support and welcome the United Nations General Assembly Draft Resolution on the Promotion of Inclusive and Effective International Tax Cooperation. We express our deep appreciation for the Africa Group’s exceptional leadership in guiding with foresight and determination on this crucial issue, and also extend a resounding call to governments across the globe, urging them to uphold and reinforce this collaborative spirit. Embracing the principles of inclusivity and effectiveness in international tax cooperation is not merely an option; it represents a collective responsibility that transcends borders and ideologies.
Read the full letter and list of signatories below or download them.
To the kind attention of:
Ministers of Finance,
Ministers of Foreign Affairs,
Permanent Representatives and Permanent Observers to the United Nations in New York United Nations Secretariat, Agencies and Programmes.
Subject: UNGA Second Committee Draft Resolution on Promotion of Inclusive and Effective International Tax Cooperation at the United Nations (A/C.2/77/L.18)
Your Excellencies, Ministers and distinguished representatives of UN Member States,
We, the undersigned civil society organisations and trade unions, strongly support and welcome the United Nations General Assembly Draft Resolution on Promotion of Inclusive and Effective International Tax Cooperation at the UN (A/C.2/78/L.18). We commend the Africa Group for its excellent leadership on this issue, and we find that the draft captures and builds on the spirit of international cooperation that led to the adoption, by consensus, of last year’s landmark Resolution A/RES/77/244 on the same topic. We now call on all governments to maintain and reinforce this spirit by supporting the draft resolution, and work actively to promote its adoption as a matter of highest priority and urgency.
As the negotiations progress in the 2nd Committee of the UN General Assembly, we specifically call on all governments to ensure that the level of ambition and key elements of the resolution are kept intact. In particular, we would like to stress the following elements, which we believe are crucial to maintain:
1.The establishment of a Member State-led, open-ended ad hoc intergovernmental committee to elaborate a comprehensive UN Tax Convention (paragraph 3).
Such a UN Convention could never entail duplication, because it would be the world’s first truly global agreement on international tax cooperation. Until now, the world has never seen a fully inclusive intergovernmental body where all countries can participate on an equal footing, and this injustice is at the heart of the failure of the international tax system. None of the existing international tax agreements have ever been globally endorsed, and they are all too often biased against the interests and concerns of developing countries. Furthermore, not even OECD countries are currently in agreement as regards the global tax rules and principles. This situation has contributed to large-scale illicit financial flows through international tax loopholes; international tax conflicts; instability and deep inconsistencies between tax laws of different countries. All countries have paid a high price for this failure, but the impacts on developing countries have been particularly hard.
The UN remains the only truly universal body where all countries participate as equals, and the negotiation of a UN Tax Convention entails a unique opportunity to build bridges between governments. We applaud the Africa Group for issuing an invitation to all countries of the world to engage in such a negotiation, and urge all other governments to show a similar spirit of cooperation and support this crucial initiative.
2. Approaching the issue of international tax cooperation as an issue of high priority and urgency – by aiming to finish the UN Tax Convention by June 2025 (paragraph 4).
The urgency of this matter cannot be overstated. In light of the Covid-19 pandemic, all-time high public debt service payments and the “cost of living crisis”, the fight to increase domestic resource mobilisation and combat illicit financial flows has never been more vital. In the State of Tax Justice Report 2023, Tax Justice Network has estimated that international tax abuse is costing countries US$480 billion in lost tax income every year. Faced with the challenges of financing the achievement of the Sustainable Development Goals and combatting the global environmental crises, it is clear that the international community must take urgent action to strengthen international tax cooperation and stop the immense bleeding of public resources.
3. Pursuing a comprehensive UN Tax Convention with a holistic scope and sufficient flexibility and resilience to continuously ensure equitable results as the international tax cooperation landscape evolves.
In line with the draft resolution proposed by the Africa Group, we believe that a UN Tax Convention should comprehensively address key issues in urgent need of intergovernmental agreement, including tax-related illicit financial flows and the taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy (paragraph 6(c)). The Convention should also incorporate other key needs and priorities of countries, and in particular developing countries (paragraph 6(a)), such as progressive taxation.
International tax cooperation cannot be built on guidelines and voluntary frameworks. It requires legally binding agreements between governments, and for over a century, governments have been signing such agreements bilaterally. But in order to establish an inclusive, effective, fair and coherent international framework, it is high time to negotiate a global agreement – in the form of a comprehensive UN Convention. Furthermore, in order to ensure long-term sustainability and flexibility, and with an aim to allowing a stepwise approach to building intergovernmental consensus (paragraph 6(b)), we also believe that the Convention must establish a fair, transparent and fully inclusive tax governance framework that allows for the negotiation of additional legally binding agreements (in the form of protocols) in the future.
4. Establishing clear links between international taxation and other key UN agendas (paragraph 6(b)).
In its draft resolution, the Africa Group has highlighted the importance of linking the issue of international taxation to other key areas, including sustainable development, inequality, the environment, gender, health and intergenerational aspects. We find this to be of utmost importance. For far too long, intergovernmental negotiations on tax have been absent from the UN space, and thus disconnected from the broader UN agenda. This, despite the fact that fair and progressive tax systems, supported by an inclusive and effective global governance system, are vital for the achievement of the Sustainable Development Goals, protection of human rights and the global fight against environmental crises.
5. Ensuring the full and effective participation of civil society in the intergovernmental UN tax process to develop a new UN Tax Convention (paragraph 4).
We strongly welcome the emphasis on the importance of civil society participation, which the Africa Group has included in the draft resolution. Fair, effective and transparent tax systems are a central element of democracy, and vital for ensuring economic, social and environmental justice. We, the undersigned civil society organisations and trade unions, have a strong engagement on these issues at the national, regional and global levels, and believe that inclusivity and active participation of observers in global negotiations is vital for ensuring fair, effective, legitimate and democratic global governance on tax. We stand ready to make our contributions and bring in-depth knowledge from all regions of the world about the devastating impacts of the failure of international tax cooperation, including the continued bleeding of public resources in the form of illicit financial flows. We also bring concrete and specific proposals for solutions, including for how a future UN Convention on Tax could be designed.
We remain at your disposal if you would like to receive more information or would like to meet to discuss this issue further.
Yours sincerely,
Civil Society Financing for Development Mechanism (www.csoforffd.org)
- Civil Society Financing for Development (FfD) Mechanism – International
- Global Alliance for Tax Justice (GATJ) – International
- 11.11.11 – Belgium
- AbibiNsroma Foundation (ANF) – Ghana
- ACT Alliance – International
- ActionAid International – International
- Adamadeya ry – Finland
- African Forum and Network on Debt and Development (AFRODAD) – Africa
- AidWatch Canada – Canada
- Akina Mama wa Afrika – Africa
- All India Disaster Mitigation Institute – India
- ALL INDIA WOMEN HAWKER FEDERATION – India
- All Nepal Peasants federation – Nepal
- ALLIANCE CONTRE LA PAUVRETE AU MALI/AP-MALI/GCAPMALI – Mali
- Alliance Sud – Switzerland
- Amnesty International – International
- APIT – Portugal
- Armenian Constitutional Right – Protective Centre (ACRPC) NGO – Armenia
- Asian Peoples’ Movement on Debt and Development – Asia
- Asociación Civil por la Igualdad y la Justicia – Argentina
- Asociación Mujeres Emprendedoras de Alta Verapaz MEAV – Guatemala
- Association de Développement Agricole Educatif et Sanitaire de Manono (ADAES) – Democratic Republic of Congo
- Association For Promotion Sustainable Development – India
- Association Nigerienne des Scouts de l’Environnement ANSEN – Niger
- Attac Austria – Austria
- Attac Finland – Finland
- Bangladesh Krishok Federation – Bangladesh
- Bond UK – United Kingdom
- Botswana Council of Churches – Botswana
- Bread for the World/ Brot für die Welt – Germany
- Bretton Woods Project – United Kingdom
- Campaña Latinoamericana por el Derecho a la Educación – Brazil
- Canadians for Tax Fairness – Canada
- Candid Concepts Development – Caribbean
- Carbone Guinée – Guinea
- Caribbean Policy Development Centre – Caribbean
- CCFD-Terre Solidaire – France
- Center for Economic and Social Rights (CESR) US/ – International
- Centre for Environment, Human Rights & Development Forum (CEHRDF) – Asia
- Centre for International Corporate Tax Accountability & Research (CICTAR) – Australia
- Centre Régional Africain pour le Développement Endogène et Communautaire (CRADEC) – Cameroon
- Centro de estudios de derecho, justicia y sociedad (Dejusticia) – Colombia
- Centro de Estudios Legales y Sociales (CELS) – Argentina
- Cholistan Development council – Pakistan
- Christian Aid – International
- Christian Aid Ireland – Ireland
- Christian Council Church – Mozambique
- CIEDUR RED GENERO Y COMERCIO – South America
- Civil Society SDGs Campaign GCAP Zambia – Zambia
- Clean Air Action Group – Hungary
- Coalition Nationale des Organisations Féministes pour laGénération Egalité du Gabon (CNOFGEG) – Gabon
- COAST Foundation – Bangladesh
- Collectif Sénégalais des Africaines pour la Promotion de l’Éducation Relative à l’Environnement (COSAPERE) – Senegal
- Comisión Nacional de Enlace CNE – Costa Rica
- Committee on Fiscal Studies – Kenya
- Community service and Development Action COSDA – Somalia
- Cooperation Committee for Cambodia (CCC) – Cambodia
- Council of Churches in Namibia (CCN) – Namibia
- CRASH – Coalition for Research and Action for Social Justice and Human Dignity – Finland
- Creatura Think & Do Tank ry – Finland
- Croatian Platform for International Citizen Solidarity (CROSOL) – Croatia
- Crofter Foundation – Pakistan
- DECIDAMOS, Campaña por la Expresion ciudadana – Paraguay
- Defensores do planeta – Brazil
- Democracy Forum Vasudhaiva Kutumbakam – Finland
- Desk for Social Development of the Evangelical Lutheran Church in the Republic of Namibia (DfSD-ELCRN) – Namibia
- DISABILITY PEOPLES FORUM UGANDA – Uganda
- Economic Justice Network of FOCCISA – South Africa
- Electra Energy – Greece
- Enda Colombia – Colombia
- Equidad de Género: Ciudadanía, Trabajo y Familia – Mexico
- European Network on Debt and Development (Eurodad) – Europe
- European Network on Independent Living – Europe
- Fair Tax Foundation – United Kingdom
- Felm – Finland
- Financial Justice Ireland – Ireland
- Financial Transparency Coalition – International
- Finnish Development NGOs Fingo – Finland
- Finnwatch – Finland
- Food Sovereignty and Climate justice Network – South Asia
- Forum for Women in Democracy – Uganda
- Freedom from Debt Coalition – Philippines
- Fundación Nacional para el Desarrollo – El Salvador
- Fundacion SES – Argentina
- Fundar Centro de Análisis e Investigación – Mexico
- GCAP LAC – Latin America and Caribbean
- Genç Düşünce Enstitüsü – Turkey
- Gender and Development Network (GADN) – United Kingdom
- Gender and Economy Research Center NPGE – Brazil
- Gestos (soropositividade, comunicação e gênero) – Brazil
- Global Call to Action Against Poverty (GCAP) – International
- Global Campaign for Education (GCE) – International
- Global Initiative for Economic, Social and Cultural Rights (GI-ESCR) – International
- Global Peace and Development Organization – Liberia
- Global Policy Forum – International
- Global Redistribution Advocates – International
- Global Social Justice International – Switzerland
- Global South Coalition for Dignified Menstruation – International
- Greenpeace – International
- Groupe de Réflexion et d’Initiative pour l’Avancement de la Grand’Anse (GRIAG) – Haiti
- Growthwatch India – India
- GRUPO NACIONAL DE PRESUPUESTO PUBLICO – Peru
- GT Agenda 2030 (CS working group for the 2030 Agenda) – Brazil
- Halley Movement Coalition – Mauritius
- HIMALAYA NITI ABHIYAN – India
- IMCS Pax Romana – Mexico
- Independent Living Institute – Sweden
- Indian Social Action Forum (INSAF) – India
- Inesc – Instituto de Estudos Socioeconômicos – Brazil
- Iniciativa por los Derechos Humanos en la Política Fiscal – Latin America
- Initiative Citoyenne pour l’Environnement et le Développement Durable (ICED) – Burundi
- Initiative for Social and Economic Rights (ISER) – Uganda
- INPADE – Latin America
- Institute for Economic Justice (IEJ) – South Africa
- Instituto Centroamericano de Estudios Fiscales (ICEFI) – Guatemala
- Instituto Justiça Fiscal – Brazil
- International Association of Charities – International
- International Federation of Social Workers – International
- International Network of Liberal Women – Netherlands
- KASYANO Democratic – Republic of Congo
- Kissan Kerkela – Pakistan
- Kopin – Malta
- KOTHOWAIN (vulnerable peoples dev. org) – Bangladesh
- Labour Education Foundation – Pakistan
- LATINDADD – Red Latinoamericana por Justicia Económica y Social – Latin America
- Loss & Damage Collaboration – International
- Malawi Economic Justice Network MEJN – Malawi
- MenaFem Movement for Economic, Development and Ecological Justice – MENA
- Mines mineral and people – India
- Misère Option Zéro – Togo
- Movimiento Tzuk Kim-pop – Guatemala
- MyRight – International
- Nash Vek Public Foundation – Kyrgyzstan
- National Ethical Service – United States of America
- NATIONAL HAWKER FEDERATION India
- National Society of Conservationists – FoE Hungary – Hungary
- NGO Federation of Nepal – Nepal
- Nkoko Iju Africa – Kenya
- Norwegian Church Aid – Norway
- Norwegian Forum for Development and Environment – Norway
- Norwegian Students’ and Academics’ International Assistance Fund – SAIH – Norway
- O.C.A.M.E. – Ecuador
- Oil Change International – International
- Okogun Odigie Safewomb International Foundation – Nigeria
- ONG Plus de Sida dans les Familles – Gabon
- Oxfam – International
- Pakistan Fisherfolk Forum – Pakistan
- Pakistan Kisan Rabita Committee – Pakistan
- Partners In Health – International
- Povod institute – Slovenia
- PRAKARSA – Indonesia
- Progressive Labour Federation – Pakistan
- Public Services Labor Independent Confederation (PSLINK-PUBLIK) – Philippines
- Radha Paudel Foundation – Nepal
- REACHOUT SALONE – Sierra Leone
- Red de Justicia Fiscal de América Latina y El Caribe – Latin America and the Caribbean
- Red Mexicana de Acción frente al Libre Comercio (RMALC) – Mexico
- Re-Generation – Canada
- Renafes – Senegal
- RENICC – Nicaragua
- Right to Education Initiative – International
- Rural Area Development Programme (RADP) – Nepal/South Asia
- Rural Reconstruction Nepal – Nepal
- Save the Children – International
- SENTRO LABOR – Philippines
- Siemenpuu Foundation – Finland
- SKOP – The National Platform of Maltese NGDOs – Malta
- SocDevJustice – Germany
- Society for International Development (SID) – International
- Solidarité des Femmes sur le Fleuve Congo – Democratic Republic of Congo
- SOLIDARITÉ FÉMININE POUR LA PAIX ET LE DÉVELOPPEMENT INTÉGRAL “SOFEPADI “ – Democratic Republic of Congo
- SOMO – Netherlands
- South Asia Alliance for Poverty Eradication (SAAPE) – Nepal
- Southern and Eastern Africa Trade Information and Negotiations Institute (SEATINI) – Uganda
- Success Capital Organisation – Botswana
- Sukaar Welfare Organization – Pakistan
- Swera Foundation – Pakistan
- Syndicat Chrétien des Travailleurs du Congo SCTC – Democratic Republic of Congo
- TAFJA NEPAL – Nepal
- Tameer e Nou Women Workers Organisation – Pakistan
- Tax and Fiscal Justice Alliance – Nepal
- Tax and Fiscal Justice-Asia (TAFJA) – Asia
- Tax Justice Europe (TJ-E) – Europe
- Tax Justice Italia – Italy
- Tax Justice Netherlands – Netherlands
- Tax Justice Network – International
- Tax Justice Network Africa – Africa
- Tax Justice Network Australia – Australia
- Tax Justice Norway – Norway
- Tax Justice UK – United Kingdom
- TaxEd Alliance – International
- Taxmenow – Initiative für Steuergerechtigkeit e.V. – Germany / Austria / Switzerland
- The Christian Council of Mozambique – Mozambique
- The Lutheran World Federation (LWF) – International
- TRADE JUSTICE PILIPINAS – Philippines
- Transparency International Zimbabwe – Zimbabwe
- Trend Asia – Indonesia
- Unitarian Universalist Service Committee -United States of America
- Uniting Church in Australia Synod of Victoria and Tasmania – Australia
- URGENCE CONTRE LA FAIM (UCF) – Chad
- Vienna Institute for International Dialogue and Cooperation (VIDC) – Austria
- VWA FANM AYISYÈN (VFA) – Haiti
- Wemos – Netherlands
- WIDE – Network for Women´s Rights and Feminist Perspectives in Development – Austria
- WomanHealth Philippines – Philippines
- Women Empowerment Against Poverty of Nepal (WEAPoN) – Nepal
- Women Engage for a Common Future – Germany
- Women’s Environment and Development Organization (WEDO) – United States of America
- World Economy, Ecology & Development – WEED – Germany
- Youth For Tax Justice Network – Africa
- ZIMBABAWE COUNCIL OF CHURCHES – Zimbabwe
- Zimbabwe coalition on debt and development – Zimbabwe
