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UN Tax Convention Negotiations: Key Developments From Nairobi

UN Tax Convention Negotiations: Key Developments From Nairobi

The global push for a democratic, equitable and human rights-aligned international tax system has reached a critical phase.

From 10-19 November, the Third Session of the Intergovernmental Negotiating Committee (INC) on the UN Framework Convention on International Tax Cooperation (UNFCITC or UN Tax Convention) was convened in Nairobi, Kenya, marking the first time delegates began the substantive negotiations on the Convention’s foundational articles and Protocol II. This session was widely viewed as a defining moment for assessing whether the Convention can deliver a meaningful shift in global tax governance or settle into incremental reform. 

In preparations for the November sessions, the INC invited Member States and stakeholders to contribute to the following documents produced during the inter-sessional meetings of the workstreams: 

 

Pre-Session Meetings 

 

Alongside the formal preparation process, the African CSO working group on the UN Tax Convention and the Civil Society Financing for Development Mechanism convened preparatory meetings to maximise the participation and influence of civil society and trade unions during the third session of the negotiations of the UNFCITC. The meetings were designed to coordinate advocacy strategies and collectively align CSO and trade union positions ahead of the formal negotiations. 

 

Week 1: Workstream I: Framework Convention

 

The first week of the negotiations focused on the core commitments of the legally binding Framework Convention (Workstream I). The session was dedicated to reviewing the following commitments: 

  • Fair allocation of taxing rights 
  • Effective prevention and resolution of tax disputes 
  • Sustainable development 
  • High-net-worth individuals 
  • Effective mutual administrative assistance 
  • Illicit financial flows, tax avoidance and tax evasion 
  • Harmful tax practices 

Key debates highlighted a clear demand from the Global South and Civil Society for an ambitious text that moves beyond incremental change.

 

Article Focus  Key Negotiation Development
Article 4: Fair Allocation of Taxing Rights The overall discussion revealed that while there was a general agreement on the principle of ensuring taxing rights where economic activity and value creation occur, the specific drafting requires significant technical work to achieve the necessary clarity, legal certainty and balance, especially between source-based and residence-based taxation, required for a practical global convention. 
 Article 5: High-Net-Worth Individuals The discussion on this article was marked by a fundamental divide between delegates who viewed the issue primarily as a domestic tax matter, those who supported the current draft’s specific detailed obligations to enhance transparency and exchange of information, and those who thought the matter required high level commitments in terms of exchange of information that should be a separate issue from taxing high net worth individuals. 
Article 6: Mutual Administrative Assistance (MAA)  The core of the discussion on this article revolved around the strategic placement and relationship of the article with existing international MAA instruments and the need for concrete drafting input from delegations. 
Article 7: Illicit Financial Flows, Tax Avoidance and Tax Evasion The discussion on this article centred on the commitment to cooperate in combating tax-related illicit financial flows (IFFs), tax avoidance and tax evasion. While there was a strong support for the article’s objectives, the debate was dominated by issues of definition, legal consistency and implementation structure. The most contentious issue was the scope and definition of the terms used, particularly the combination of 'illicit financial flows', 'tax avoidance' and 'tax evasion'. 
Article 8: Harmful Tax Practices The discussion on Harmful Tax Practices revealed three main areas of debate: the relationship with existing international forums, the depth and binding nature of commitments (ambitious prescriptive obligations vs vague, voluntary ‘best efforts’ language), and the language used for specific policy measures like minimum effective taxation. 
Article 9: Sustainable Development The discussion on Sustainable Development centred on the importance of the principle but saw significant debate over the article’s lack of ambition and the need for concrete operationalisation of the three dimensions of sustainable development (economic, social and environmental). 
Article 10: Prevention and Resolution of Tax Disputes The discussion on this article primarily focused on clarifying the article’s scope, its relationship with Article 20 and Protocol II and amending its language to reflect a stronger commitment. The most contentious issue was the inclusion of the word ‘domestic’ in paragraph 3, which referenced domestic dispute resolution mechanisms that may risk infringing upon national sovereignty.

In terms of the relationship between Article 20 and Protocol II:

Article 10 is intended to be the broad anchor in the Framework Convention for the prevention and resolution of tax disputes between taxpayers and tax authorities (and related cross-border issues).

Article 20 is reserved for the settlement of disputes between State Parties that arise from the interpretation or application of the Convention itself (e.g. a dispute over confidentiality rules for exchanged taxpayer information).

Protocol II: This instrument is intended to contain the detailed, enforceable rules (e.g. on Mutual Agreement Procedures, Arbitration, Mediation) that operationalise the broad commitments in Article 10.
Article 11: Capacity Building and Technical Assistance  The delegates centred on its critical role as a cross-cutting commitment for the convention's effective implementation and how best to structure and fund it.

 

The sessions also allowed discussions on articles to be presented at a later stage. 

 

Week 2: Workstream III 

 

The second week of the negotiations focused on Workstream III, which deals with establishing a Protocol on effective Dispute Prevention and Resolution, and, particularly, how to design a system that is inclusive and would work for all State Parties. The objective of the session was to deepen the understanding of possible approaches, their implications and interactions, reflect collectively on the feasibility and coherence of solutions, and identify priorities and needs for the next stage of work. 

A major point of discussion was the issue of optionality; how to ensure broad participation while accommodating differences in national capacity and existing treaty obligations: 

  • Two-Step Approach: The INC discussed a proposal for a two-step approach: a ‘menu of options’ for dispute resolution alongside a set of 'core mechanisms’ that would be available to all parties. 
  • Operationalising Optionality: Delegates explored how optionality would work in practice, debating mechanisms such as prior opt-in/opt-out provisions versus case-by-case decisions. The goal was to ensure broad participation while maintaining inclusivity. 
  • Superseding vs Complementing: A key policy question was whether the new mechanisms in Protocol II should supersede existing bilateral agreements or merely complement them. 

Delegates also sought clarity on which types of disputes the Protocol would cover: 

  • Cross-Border Definition: There was a need to clearly define what constitutes a ‘cross-border tax dispute’. 
  • Inclusion of Domestic Disputes: Several Member States supported opening the scope to domestic tax disputes, while others sought to limit the focus strictly to cross-border issues (this directly relates to the broader debate summarised in the notes on Article 10). 
  • Interpretation and Application: The discussions covered a range of disputes, including those arising from the interpretation and application of the Framework Convention itself. 

There was also the arbitration standoff amid the discussions around this protocol. While the Global North countries championed mandatory binding arbitration for swift resolutions, citing Mutual Agreement Procedures (MAPs) enhancements over the years, the Africa Group fiercely opposed arbitration decrying high costs, power imbalances and threats to tax sovereignty for developing countries.

 

Our Intervention on Dispute Prevention and Resolution

 

Our Associate Programme Officer - Africa, Roselyne Onyango, presented a statement on the scope of Workstream III, arguing that the Protocol must be a transformative instrument and not merely an incremental fix right. The statement highlighted how the current dispute mechanisms are fragmented, costly and fundamentally skewed toward corporate actors, often failing developing countries due to high costs and lack of transparency. Furthermore, we highlighted the human rights link sharing that every dollar lost to tax disputes is a dollar taken from public services like health and education. Therefore, we called for the Protocol to prioritise dispute prevention over dispute resolution.  

Watch our intervention here.

The session successfully achieved its objective of collecting inputs and feedback on Workstream III/Protocol II, which was described as delving into one of the ‘most sensitive and complicated topics in international tax’. The Chair noted ‘important progress’ was made on the solutions under Protocol II. Thus, Workstream III will continue its work during the intersessional period between the Nairobi session and the next session in New York. 

The session in Nairobi saw oral interventions delivered by 13 negotiators from Africa, 18 from Europe, 5 from Latin America, 3 from the Caribbean, 4 from Asia and 3 from the Middel East. While the effort to expand the sessions to the African region was based on a democratic and inclusive intention, actual turnout by State representatives was lower than compared to the previous sessions in New York, where countries are represented by either dedicated members of their Ministries of Finance, Foreign Affairs or Tax Administrations, or by the staff from their Permanent Missions before the United Nations. 

 

Key Takeaways 

 

  • Historic Milestone: having the session at the UN Office in Nairobi, Kenya, was a symbolic win for the Global South, marking the first time international tax negotiations occurred in Africa. This shift amplifies voices from the developing countries disproportionately impacted by the current global tax rules, thus fostering more equitable participation.
  • Risks of a Shell Convention: The debate on the draft text showed a serious risk of the Framework Convention becoming a hollow or ‘shell’ convention with no transformative power. The draft convention lacks binding commitments and concrete mechanisms on critical issues such as fair allocation of taxing rights between source and residence countries, minimum effective taxation of multinationals and taxation of high-net-worth individuals. Furthermore, because a large proportion of delegates were tax administrators rather than high level political negotiators, the discussions focussed excessively on procedural and administrative details rather than substantive reforms that would be needed to dismantle century-old systems that systematically favour developed countries, tax havens and multinational corporations. 
  • Vital Role of Civil Society in Shaping Fair Global Tax Governance: Civil society continues to be an essential watchdog to ensure that the convention delivers on its objectives on fair global tax rules. Thus, together with partners and allies, we continuously emphasised the need for an ambitious and robust Framework Convention containing clear, binding commitments that grant a powerful and effective mandate to the future Conference of Parties (COP). 
     

What Comes Next 

 

  • Deadline for Inputs: Member States and stakeholders are invited to submit comments on the Co-leads' documents from the intersessional workstreams by 5 December 2025. This is crucial for developing states, given that written submissions create a clear record of positions, help level the playing field in a process where negotiating capacity varies widely, and ensure that their language proposal remains firmly on the table when discussions resume, thus strengthening their positions against attempts by developed countries and tax havens to weaken them during sessions.  
  • Civil Society Action: Against this backdrop, CSOs are intensifying country-by-country advocacy with negotiators by sharing the Catalogue of Proposals for Articles for the New UN Framework Convention on International Tax Cooperation with them to try and influence their submissions on or before 5th December 2025. Our role is to engage with negotiators as part of the coordinated CSO action to ensure they provide their written submissions in a way that raises the ambition of the Framework Convention to deliver on its anticipated benefits, while reflecting a Global South perspective. This means a Framework Convention which comprehensively covers fair allocation of taxing rights, sustainable development in a way that upholds economic, social and environmental rights, effective taxation of extractive industries, transparency, and other issues critical to the Global South. 
  • Fourth Session of the INC: It will take place in New York in February 2026. This upcoming session will build on the progress made in Nairobi, moving closer to a globally inclusive and effective international tax system. We will continue to coordinate with allies and facilitate strategic discussions during the intersessional period and at the next session with a view to raising the level of ambition of the Framework Convention. 
     

Publication Series: International Law at the UN Tax Convention

 

Our 'International Law at the UN Tax Convention' series provides international legal analysis tailored to the convention process, aiming to inform negotiators, civil society and other stakeholders. By bridging disciplinary divides and unpacking legal dimensions of key issues, it supports the design of a coherent, effective and rights-aligned international tax instrument. 
 
Read it here.

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Climate and Environmental Justice

We have advanced rights-based and gender-transformative transition frameworks through research that centres the lived experiences of women and marginalised communities on the frontlines of extractive energy policies, promoting climate and energy frameworks attentive to the social and care-related impacts of transition pathways. We have developed a clear vision for a gender-just transition, firmly rooted in gender and human rights norms, establishing both the legal basis and the direction for the transformative changes our planet and societies urgently need. In particular, the ‘Guiding Principles for Gender Equality and Human Rights in the Energy Transition’, a collective effort built through online consultations, an in-person workshop and multiple rounds of revision with activists, practitioners and experts from around the world, outline a transformative vision for reshaping global energy systems through a human rights and gender equality lens.

Our work recognises that the climate emergency is both an existential threat and an opportunity to reimagine societies built on social, gender, economic and environmental justice. We ground our advocacy in feminist and intersectional principles, prioritising the agency and perspectives of communities in the Global South who have contributed the least to the climate emergency yet face its most devastating consequences. Central to our approach is the understanding that energy is not merely a commodity but a fundamental human right; essential for dignity, health, education, work and the realisation of countless other rights. We challenge approaches to the energy transition that risk replicating the harmful patterns of fossil fuel extraction and, instead, advocate for transformative policies that ensure human rights and gender equality as central to building climate-resilient societies rooted in dignity, justice and planetary well-being.

What's next?

We will continue to challenge approaches that treat energy transition as merely a technical shift, instead positioning it as an opportunity to reimagine economies and societies rooted in dignity for all, with particular attention to communities in the Global South who have contributed least to the climate emergency yet are most exposed to its worst effects.

We will connect community-level evidence and the lived experiences of those on the frontlines of extractive policies to national reform and global norm-setting, breaking down silos between human rights, gender, and climate movements, and advancing a shared vision that recognises just transitions as not only fundamental to achieving climate-resilient and sustainable societies, but as transformative pathways that advance social and gender equality, redistribute power and resources equitably, and ensure that energy systems serve the public good rather than profit.

We will mainstream rights-based and genderjust transition priorities in key multilateral spaces (particularly, within the Just Transition Work Programme and the to-be-developed Just Transition Mechanism, within the UNFCCC) to guarantee that just transitions are advanced at all levels.

We will also translate our work, through strategic advocacy, into at least two concrete policy wins, whether promoted, adopted, implemented, or scaled, in priority countries (Argentina, Brazil, Chile, Mexico, Colombia, South Africa, or Kenya), ensuring these policies align with human rights standards, centre gender equality, and reflect the needs and views of affected communities.

We will build momentum for the progressive recognition of the right to sustainable energy to shift dominant narratives away from purely extractive solutions that sideline gendered impacts, community participation, and Global South perspectives.

Economic Justice and Climate Finance

Our work has transformed the global discussion on fiscal policy in a more just, emancipatory and sustainable direction. Our approach has combined both high-level, expert contributions within decisionmaking circles, with bold, impactful work on narrative change with the general public.

We have been instrumental in the inclusion of human rights as a guiding principle of the future United Nations Framework Convention on International Tax Cooperation, a multilateral instrument with the potential of raising approx. USD 492 billion per year in public revenues currently foregone to global tax abuse. In the process leading to the ‘Compromiso de Sevilla’ decided at FfD4, we proposed and succeeded in creating a specific human rights workstream within the Civil Society Financing for Development Mechanism, which was critical to ensure that explicit commitments on the matter were included in the negotiating outcome. In a context of cutbacks in multilateral institutions, we have amplified the capacities of technical experts, providing rigorous technical support and leveraging our influence to ensure the enactments of groundbreaking standard-setting instruments, such as the 2025 UN Committee on Economic, Social and Cultural Rights Statement on Fiscal Policy and Human Rights, and the first ex oficio hearing on the Inter-American Commission of Human Rights on Fiscal and Economic Policies to Address Poverty and Structural Inequality, leading to an upcoming thematic resolution on the matter. We have also bridged the silos between multilateral tax discussions and climate finance debates, promoting ambitious financing commitments to increase international and domestic resource mobilisation during COP 28, 29 and 30.

At the regional level, our engagement with fiscal cooperation platforms such as the Platform for Fiscal Cooperation of Latin America and the Caribbean (PTLAC), where we are member of its Civil Society Consultative Council, and the African Anti-IFFs Policy Tracker, for which we participated in the pilot mission in Ivory Coast together with Tax Justice Network Africa (TJNA), have been critical in cementing a growing engagement between tax administrations and ministries of finance with international legal experts, exploring actionable and transformative initiatives, such as the taxation of high-net-worth individuals, beneficial ownership registries and corporate countryby-country reports, to be implemented at the international level.

At the local level, our interventions in fiscal reform debates in Chile, Brazil, Colombia and Nigeria have contributed to shaping legislative outcomes in a more progressive, rights-compliant direction.

As for our leadership in narrative change, we have a measurable track record in delivering tailored, innovative campaigns which have decisively expanded economic justice constituencies by appealing to a broader tent. In Latin America and the Caribbean, we created the ‘Date Cuenta’ campaign, coordinating over 40 organisations across civil society to deliver plain language, innovative messaging connecting progressive fiscal reforms to the financing of health, education and social protection. ‘Date Cuenta’ generated over 55 original campaign messages that were tailored to the realities of seven priority countries (Argentina, Chile, Colombia, Mexico, Paraguay, Peru and Honduras) and disseminated in Spanish, Portuguese and English. In doing so, we convened more than 65 online co-creation workshops with partners, coordinating a unified communications strategy which combined digital outreach, press and media coverage, and collaboration with influencers. Ultimately, ‘Date Cuenta’ resulted in more than 60,000 interactions on social media, coverage in major regional and international media outlets, including El País, Deutsche Welle, Bloomberg and France 24, and the participation of at least 63 social media influencers through 58 dedicated publications. In collaboration with Fundación Gabo and the Friedrich Ebert Stiftung, we also organised a two-day workshop in Bogota with 20 journalists from 13 countries, building a regional network trained in a human rights-based approach to fiscal policy that has since generated published media coverage on outlets such as La Diaria, Ciper, El Diario Ar and Milenio. Through ‘Date Cuenta’ and our regional advocacy, we strengthened civil society engagement in key processes, including the Financing for Development track and FfD4, co-organised highlevel dialogues with states and civil society from Latin America and Africa.

What's next?

We will shape the UN Tax Convention and its Protocols so they embed human rights principles, and we will stay engaged through follow-up processes (including the expected Conference of the Parties) to support effective implementation. We will keep linking tax and climate finance so that new resources mobilised through fiscal cooperation are channelled to adaptation, mitigation, and loss and damage, in line with UNFCCC commitments.

Public Services for Care Societies

We have translated participatory research into accountability and policy outcomes.

In Ivory Coast, our work with Mouvement Ivoirien des Droits Humains and affected communities since 2023 exposed how privatisation and lack of accountability restrict access to quality healthcare. It contributed to the closure of 1,022 illegal private health centres, an executive instrument strengthening the regulation of private hospitals across the country, and the creation of a permanent complaints management committee in healthcare through a bylaw issued by the prefect of Gagnoa. Partners engaged through this process also advanced concrete improvements at facility level: members of the Gagnoa Midwives Association who took part in the participatory action research pooled resources to renovate the neonatal unit of the Regional Hospital, and the Director of the Gagnoa General Hospital launched an action plan to expand services and improve patient reception, with the facility receiving the award for best hospital in the country in 2025.

In Kenya, our research with the Mathare Education Taskforce documented the absence of public schools and the expansion of private provision, evidencing impacts on households and caregivers and strengthening demands for free, quality public education. This work contributed to stronger community agency and collective organisation, alongside ongoing strategies ranging from communications to litigation to secure a public school in the area, some involving GI-ESCR and others led independently.

Across Africa, this work is complemented by a multi-country study examining the human rights implications of austerity in education and health, including how regressive fiscal policies, rising debt burdens and persistent underinvestment undermine the financing and delivery of public services.

In Latin America, from 29 November to 2 December 2021, over a thousand representatives from over one hundred countries, from grassroots movements, advocacy, human rights, and development organisations, feminist movements, trade unions, and other civil society organisations, met in Santiago, Chile, and virtually, to discuss the critical role of public services for our future. Following the meeting, the Santiago Declaration on Public Services was adopted to demand universal access to quality, gender-transformative and equitable public services as the foundation of a fair and just society.

We are currently advancing work on care systems, linking public services and fiscal justice through integrated research, advocacy and communications, including a regional campaign framing care as a collective responsibility requiring sustained public investment.

What's next?

In Ivory Coast, we will evaluate and strengthen the complaints management committee and position it as a replicable model for other health facilities. In Kenya, we will support the Mathare community to co-design a model public school for Mabatini and Ngei wards, grounded in human rights standards. Building on our multi-country austerity study, we will drive national advocacy on financing for education and health: advancing reforms in Ghana; launching a fiscal policy and public services financing agenda in Kenya through the CESCR process and targeted coalition work; and, in Nigeria, using the new tax acts in force since 1 January 2026 to catalyse a national accountability campaign for adequately funded, quality public services. In Latin America, we will amplify locally led care pilots across 8 countries and turn lessons into influence—advancing care policies that strengthen care organisations, protect care workers’ rights, support unpaid caregivers, include disability and family networks, and redistribute care more equitably.