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 is on Workstream I – Framework Convention in response to a call for input. The joint submissions on Workstream II and Workstream III, made the previous week, can also be found below.

Workstream I joint submission 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].