From Global Alliance for Tax Justice <[email protected]>
Subject Global Tax Treaty Negotiations Take Major Step Forward
Date September 3, 2026 11:36 AM
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UN Tax Convention | Members of GATJ | In the news


Global tax treaty negotiations take major step forward

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From August 3 to 13, the 5th session of negotiations for a UN Framework Convention on International Tax Cooperation (UN Tax Convention) took place at the UN Headquarters in New York. The first week of the session covered the newly released zero draft Framework Convention, marking an important step towards addressing the core issues of the international tax system. The second week of negotiations covered the first and second early protocols, on taxation of digital services and tax dispute prevention and resolution, respectively.

The negotiations got to the heart of the issue: fairly sharing between countries the ability to tax multinational corporations, effectively taxing the rich, and ensuring transparency. The session saw strong engagement, showing that the debate is open. At the close of the session, GATJ Executive Coordinator Dr. Dereje Alemayehu shared ([link removed]) how the session was a clear signal that countries are pushing towards a fair and equitable tax system.

Following the 5th session, GATJ and over 150 civil society organizations and trade unions made a joint submission on the zero draft Framework Convention as well as joint submissions on the two early protocols, available here ([link removed]) in English, Spanish, and French. The Tax and Gender Working Group, convened by GATJ, built upon the submission in a joint feminist submission here ([link removed]) .

The next session of negotiations will take place from November 30 to December 10 in Nairobi. Now, civil society is calling for continued ambition and bold proposals by governments that meet the scale of the issue.
Read the joint submissions here ([link removed])


Members of GATJ

AFRICA

Tax Justice Network Africa (TJNA) shared daily updates ([link removed]) throughout the 5th session of UN Tax Convention negotiations. TJNA is preparing for the 14th Pan-African Conference on Illicit Financial Flows and Taxation ([link removed]) (PAC) which will take place from 30 September to 2 October in Dakar.

ASIA

Tax and Fiscal Justice Asia (TAFJA) shared an open letter addressing Asian governments ([link removed]) on tax justice imperatives ahead of the 5th session of UN Tax Convention negotiations. At the end of the session, TAFJA shared key takeaways, ([link removed]) urging negotiators to back bold source-based rules.


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LATIN AMERICA AND THE CARIBBEAN
Red de Justicia Fiscal de América Latina y el Caribe (RJFALC) and GATJ published a paper in Spanish on the importance of implementing a system of unitary taxation with formulary apportionment ([link removed]) . RJFALC shared a blog ([link removed]) and a video ([link removed]) reflecting on the key debates of the 5th session.

EUROPE

Tax Justice Europe (TJ-E) members continue to advocate for a robust and ambitious UN Tax Convention.

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NORTH AMERICA

The Financial Accountability & Corporate Transparency (FACT) Coalition shared a blog on Ireland, AI, and Microsoft’s vanishing tax bill ([link removed]) , highlighting the need for a resilient approach to taxing AI.

Canadians for Tax Fairness (C4TF) continued sharing polling that two in three Canadians ([link removed]) support a tax on oil and gas companies’ excess profits. They also continued spreading the world about their recent report on a provincial overview of ([link removed]) extreme ([link removed]) wealth in Canada. ([link removed])

In the news

Devex • August 7, 2026

UN Tax Talks Reach Critical Stage as Global South Pushes for Fairer Rules
Read it here ([link removed])

BENTV • August 4, 2026

Africa, Asia Lead Push for Fairer Global Tax Rules at UN Talks
Read it here ([link removed])

Tax Notes • July 31, 2026

More Tax Justice on Civil Society U.N. Tax Convention Wish List
Read it here ([link removed])

Bloomberg Tax • July 30, 2026

EU Risks Being Ignored With Inaction in UN Tax Talks, NGOs Say
Read it here ([link removed])

Let’s Connect
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mailto:[email protected]

About GATJ
We are a South-led global coalition uniting 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 for public services and human rights.
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