Dear Colleagues and Allies,

Welcome to GATJ’s December newsletter. This past month saw a major win in the negotiations for a UN Tax Convention and changes in the Coordination Committee of GATJ. Read along for GATJ’s final updates of 2024.

UN Tax Convention

Countries Vote in Favour of Continuing to Negotiate New Global Tax Rules at the UN!

On November 27th, UN Member States once again voted to support inclusive and effective tax cooperation by adopting the Terms of Reference for the United Nations Framework Convention on International Tax Cooperation (UN Tax Convention). 125 UN Member States voted in favour, 46 abstained, and 9 against. With this vote, UN Member States are now set to begin negotiating the UN Tax Convention and two early protocols in February 2025.

This mandate for the UN Tax Convention includes many of the key demands of the tax justice movement including the effective taxation of multinational corporations, taxing the rich, addressing illicit financial flows, the fair reallocation of taxing rights, and support for sustainable development.

Read GATJ’s reaction in English, Spanish, or French.

GATJ Updates

Welcome Dominik Gross to the Coordination Committee of GATJ

Tax Justice Europe (TJ-E) held a meeting in Brussels, attended by members of GATJ’s Secretariat. At the meeting, Dominik Gross was elected to the GATJ Coordination Committee as the co-representative from TJ-E alongside Tove Maria Ryding.

GATJ warmly thanks Maruša Babnik for her tenure on the Coordination Committee.

GATJ and RJFALC in Lima

GATJ, RJFALC, and Latindadd members in Lima.

At the start of December, members of GATJ’s Secretariat attended the VII assembly of Red de Justicia Fiscal de América Latina y el Caribe.

The RJFALC assembly followed Latindadd’s conference on the theme of “Economic, Social, and Climate Justice in Latin America in a World on the Brink of War.” GATJ’s members participated in roundtables on the need for improved global and regional tax governance as well as structural reforms including on progressive taxation and tackling illicit financial flows.

GATJ’s Members

LATIN AMERICA AND THE CARIBBEAN
Red de Justicia Fiscal de América Latina y el Caribe (RJFALC) published a booklet on the UN Tax Convention and human rights in Latin America.

AFRICA

Tax Justice Network Africa (TJNA) organised the annual International Tax Justice Academy 2024 edition (ITJA 2024) where over 30 participants from 16 African countries gained skills to champion fair global tax rules. ITJA 2024 delivered a series of intermediate-level modules aimed at transforming the landscape of taxation and revenue management. ITJA 2024 was held in a hybrid format under the theme, “Building the Next Generation of Tax Justice Champions.” The academy brought together civil society activists, journalists, faith-based activists and researchers.

ASIA

Tax and Fiscal Justice Asia (TAFJA) and APMDD published the first issue of Our Tax Justice Journey, an e-journal that chronicles stories and experiences of women in Asia ‘rewriting the rules’ as they fight for tax and gender justice on different fronts. It serves as a platform to drumbeat key advocacy moments on processes where women’s voices for tax and gender justice need to be heard.

NORTH AMERICA

Canadians for Tax Fairness (C4TF) released a report on their country's urgent need for an excess profits tax across all sectors and continued to spread the word about how tax breaks for real estate are fuelling the housing crisis in Canada.

The Financial Accountability & Corporate Transparency (FACT) Coalition shared many companies, including as many as half of all large U.S. multinationals, will begin publicly reporting tax and other financial information for a range of high-risk jurisdictions typically associated with profit shifting under new rules passed by the Australian Parliament.

EUROPE

Tax Justice Europe (TJ-E) members continued supporting the negotiations for a UN Tax Convention. Many members called on EU Member States to support international cooperation in a statement ahead of the UN Tax Convention vote at the UN General Assembly.

That’s all for now!

The GATJ Secretariat wishes you a great end of 2024. We look forward to continuing working with you as we fight for global tax rules that work for people and the planet.

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About GATJ
We are a South-led global coalition in the tax justice movement. Together we work for a world where progressive and redistributive tax policies counteract inequalities within and between countries, and generate the public funding needed to ensure essential services and human rights.