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The Global Alliance for Tax Justice (GATJ) and its regional members from Tax and Fiscal Justice Asia (TAFJA), Tax Justice Europe (TJ-E), Red de Justicia Fiscal de América Latina y el Caribe (RJFALC), and Tax Justice Network Africa (TJNA), made interventions in person throughout the negotiations on the need for an international tax system that is progressive, helps to eliminate inequalities, and delivers on the financing needed for development, public services, and climate action.

In reaction to the adoption of the terms of reference, Luis Moreno, Representative of Red de Justicia Fiscal de América Latina y el Caribe (RJFALC) and Chair of the Coordination Committee of the Global Alliance for Tax Justice (GATJ), said:

“As a result of the unity of the African Group and the G77, we are one step closer to an international tax system that is fair, effective, transparent, and inclusive. The Global Alliance for Tax Justice celebrates this historic moment. All countries in Latin America and the Caribbean, including those in the OECD, voted yes, making clear their desire to finally establish effective global tax rules. 
Our current global tax rules are unjust. As a result of ineffective international tax cooperation, over $1 billion USD is lost everyday to tax abuse by multinational corporations and the rich. This is money that should have been spent on financing for development, climate action, and quality public services. The terms of reference for the UN Tax Convention lays the groundwork to put an end to tax abuse and to finally deliver on sustainable financing so urgently needed by our countries.” 

Dr. Dereje Alemayehu, Executive Coordinator of GATJ, said:

“As a coalition of hundreds of civil society organisations, we enthusiastically welcome this step in the creation of a new international tax system. This vote opens a historic opportunity to deliver on global tax justice. 
The adoption of the terms of reference is the product of a decades-long struggle for tax justice. At the Global Alliance for Tax Justice, we have fought to address the global tax rules at the UN for all countries to be able to participate on equal footing. In 2015, in the Addis Ababa Action Agenda, we called for the establishment of a global tax body at the UN. This was blocked by rich OECD countries, the same countries who have continuously failed to produce effective global tax rules, least of which are inclusive or transparent.
Last year, led by the African Group, the negotiations for a UN Tax Convention began under Resolution 78/230. These negotiations are the first time that all UN Member States can discuss effective and inclusive international tax cooperation on an equal footing. 
Now, following three weeks of intense negotiations, States have adopted the terms of reference for the UN Tax Convention. The terms of reference incorporates many crucial elements to build a just international tax system, including the fair allocation of taxing rights, curbing illicit financial flows, and taxing multinationals and the rich. This vote is a huge step that developing countries have collectively taken to end the domination of global tax rulemaking by the club of the rich, the OECD.”

Chenai Mukumba, Executive Director at Tax Justice Network Africa (TJNA) and member of the Coordination Committee of GATJ said:

“As the Nigerian negotiator said, this vote is a win for all countries who have fought for an international tax system which is just and inclusive. The process for a UN Tax Convention represents the first time that all UN Member States can come together, on equal footing, to create the global tax rules. 
We applaud the leadership of the African Group which has stood steadfast in their vision for an international tax system in which all countries can participate.”  

Tove Maria Ryding, Tax Coordinator at European Network on Debt and Development (Eurodad), and member of the Coordination Committee of GATJ said: 

“In November 2023, when the African countries first proposed to negotiate a UN Tax Convention, 48 developed countries voted against the motion. But once the UN negotiations began, all countries – including the no-voters, came to the table and participated very actively. 
Now we are down to just eight no-voters, and the EU countries have shifted from voting against to abstaining. This is rapid progress, but given that all these developed countries have been active and influential in the negotiations about the outcome, we see no excuse for them to vote anything but yes. It is also worth bearing in mind that international tax dodging is a problem that affects countries all around the world. Developed countries definitely have a strong interest in a coherent, fair and effective global tax system that tackles tax havens and promotes development and environmental protection. Therefore, all countries should support the negotiation of a fair, effective and ambitious UN Convention.”

Jeannie Manipon, Co-coordinator of Tax and Fiscal Justice Asia (TAFJA) and member of the Coordination Committee of GATJ said:

“The adoption of the terms of reference for the UN Tax Convention is another step towards rectifying the fundamental flaws of our broken international tax system and establishing inclusive and democratic global tax governance. Our current global tax system enables flawed and regressive policies which deepen inequalities, both between and within countries. The terms of reference sets a blueprint to ending global tax abuse and enabling developing countries to generate the revenue needed to deliver on human rights obligations, gender equality commitments, and the sustainable development goals. 
We commend the leadership of the African Group and G77 countries who enabled the adoption of the ToR. The adoption of the ToR is a collective rejection of non-inclusive and undemocratic international tax forums and platforms. The fight to make global tax rules work for people and the planet continues and we call on civil society and the media to engage in the next steps of this process.”   

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Notes to the Editors 

Information on the second session of negotiations, which took place July 29th – August 16th, can be found here. 
The adopted terms of reference is here (in the advance unedited form). 

Media Contact

Alexandra Wenzel – Global Communications Coordinator, GATJ – alexandra@globaltaxjustice.org

About the Global Alliance for Tax Justice 

The Global Alliance for Tax Justice (GATJ) is 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.
Created in 2013, GATJ comprises regional tax justice networks in Asia (Tax & Fiscal Justice Asia), Africa (Tax Justice Network Africa), Latin America (Red de Justicia Fiscal de América Latina y el Caribe), Europe (Tax Justice-Europe) and North America (Canadians for Tax Fairness & FACT Coalition), collectively representing hundreds of organisations.
GATJ facilitates the tax justice workstream of the CS FfD Mechanism.