27 February, 2026 – The Global Alliance for Tax Justice (GATJ) and over 120 civil society organizations and trade unions made two joint submissions 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 two joint submissions respond to a call for input on Workstream II and Workstream III. A third joint submission on Workstream I will be made on March 6.

Joint submissions on Workstream II and Workstream III with signatories in English below and in Spanish here:

• For any questions, please reach out to the GATJ team at: [email protected].