6 March, 2026 – The Global Alliance for Tax Justice (GATJ) and over 140 civil society organizations and trade unions made a joint submission following the 4th session of negotiations for the UN Framework Convention on International Tax Cooperation (UN Tax Convention).
The negotiations take place under three workstreams:
– Workstream I: Framework Convention
– Workstream II: Protocol 1, taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy
– Workstream II: Protocol 2, prevention and resolution of tax disputes
The joint submission made on Workstream I – Framework Convention in response to a call for input. The joint submissions on Workstream II and Workstream III, made February 27, can also be found below. GATJ’s Tax and Gender Working Group also made a joint feminist submission here.
Joint submissions in English, Spanish, and French:
Joint submissions on Workstream II and Workstream III:
- For any questions, please reach out to the GATJ team at: [email protected].