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: 

• Workstream I: Framework Convention (A/AC.298/CRP.21 - Co-Lead’s Draft Framework Convention Template 24 October 2025) 
• Workstream III: Dispute prevention and resolution (A/AC.298/CRP.22 - Co-Leads’ Concept Note on Ideas for Potential Solutions 24 October 2025)

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.

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.

• Public Finance
• UN Updates
• Tax Reform

This publication focuses on the design of the Second Protocol on tax dispute prevention and resolution. It draws on compliance and enforcement models from human rights and trade treaties to propose a hybrid mechanism that ensures fairness, efficiency and accessibility. The report recommends a multi-tiered system with binding decisions, robust oversight, and capacity-building support, particularly for Global South countries, to foster an equitable and enforceable global tax dispute architecture grounded in human rights.

This publication is part of a series, which you can find here.

• UN Updates
• Tax Reform

This publication focuses on legal and procedural lessons from past multilateral treaties to inform the design of the Second Protocol on tax dispute prevention and resolution. Analysing key success factors like inclusivity, enforcement, flexibility, civil society engagement and financial support, the report offers policy recommendations to help build a fairer, more effective, and human rights-aligned global tax system.

This publication is part of a series, which you can find here.

• UN Updates
• Tax Reform

This publication argues that the UN Tax Convention offers a vital chance to shift global tax governance towards greater transparency and justice, aligning taxation with human rights obligations. While civil society secured key wins, like recognising the link between tax cooperation and rights fulfilment, some countries, especially in the Global North, are pushing to limit transparency under the guise of protecting privacy. Our paper contends that such narratives serve the interests of wealthy individuals and multinational corporations who exploit secrecy and legal loopholes to avoid taxes, thereby deepening inequality and depriving governments of funds for essential public services. This publication calls for robust, rights-based tax transparency measures to ensure accountability, fairness and sufficient public revenue.

You can find the executive summary here and the full publication below.

This publication is part of a series, which you can find here.

• UN Updates
• Tax Reform

From 2025 to 2027, UN Member States will engage in intergovernmental negotiations towards a Framework Convention on International Tax Cooperation. This process could establish a new multilateral norm-setting space to address structural asymmetries in global tax governance and strengthen the fiscal capacities of all States to deliver on human rights and sustainable development commitments.

The convention offers a legally binding vehicle to tackle illicit financial flows, abusive tax practices and profit shifting by multinational enterprises, core barriers to equitable resource mobilisation and systemic reform.

As negotiations progress, the legal architecture of both the framework convention and its protocols will be critical to ensuring coherence, enforceability and alignment with international law. Substantive provisions must be precise, normatively sound and institutionally operable.

This 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.

Publications

Taxpayers’ Rights and the UN Tax Convention: Addressing the Weaponisation of Privacy and Confidentiality to Reinstate Tax Transparency in Favour of Tax Justice

This publication argues that the UN Tax Convention offers a vital chance to shift global tax governance towards greater transparency and justice, aligning taxation with human rights obligations. While civil society secured key wins, like recognising the link between tax cooperation and rights fulfilment, some countries, especially in the Global North, are pushing to limit transparency under the guise of protecting privacy. Our paper contends that such narratives serve the interests of wealthy individuals and multinational corporations who exploit secrecy and legal loopholes to avoid taxes, thereby deepening inequality and depriving governments of funds for essential public services. This publication calls for robust, rights-based tax transparency measures to ensure accountability, fairness and sufficient public revenue.

Click here to access the publication.

Legal and Procedural Lessons from International Treaties for Multilateral Tax Treaty Negotiations

This publication focuses on legal and procedural lessons from past multilateral treaties to inform the design of the Second Protocol on tax dispute prevention and resolution. Analysing key success factors like inclusivity, enforcement, flexibility, civil society engagement and financial support, the report offers policy recommendations to help build a fairer, more effective, and human rights-aligned global tax system.

Click here to access the publication.

Comparative Legal Insights for the Second Protocol on the Prevention and Resolution of Tax Disputes

This publication focuses on the design of the Second Protocol on tax dispute prevention and resolution. It draws on compliance and enforcement models from human rights and trade treaties to propose a hybrid mechanism that ensures fairness, efficiency and accessibility. The report recommends a multi-tiered system with binding decisions, robust oversight, and capacity-building support, particularly for Global South countries, to foster an equitable and enforceable global tax dispute architecture grounded in human rights.

Click here to access the publication.

More publications about the UN Tax Convention:

• The Right Forum: A New Era in International Tax Cooperation
• The UN Tax Convention: A Powerful Tool For Equality and Human Rights
• The Pact for the Future and the UN Framework Convention on Tax Cooperation

• UN Updates
• Tax Reform

We have published our position paper on the current draft of the outcome document for the Fourth International Conference on Financing for Development (FfD4).

While recognising positive elements that move development financing closer to a human rights-based approach, our analysis raises concern that the current draft lacks the ambition needed to reshape the systems that perpetuate global inequality. We highlight risks in areas such as public services, debt, climate finance, taxation and private sector involvement, stressing the need for stronger commitments to human rights, equity and sustainability.

As negotiations continue towards the final outcome document in Seville, we urge States to reject the watering down of ambition and to deliver a roadmap that upholds human rights, addresses structural inequalities and supports sustainable development.

• UN Updates

Echoing the call of the Special Rapporteur on the Right to Development for his 2025 report on the nexus between gender equality and the right to development, this April we prepared a collective submission, along with Public Services International (PSI) and Corporación Humanas (Chile). 

The document sought to make visible the shortcomings of the current state of care work worldwide, where the overrepresentation of women and girls reinforces gender inequalities, exacerbates multidimensional poverty and forces them further away from development. 

Overcoming these barriers to development requires rebuilding the social organisation of care towards a care society: one that assumes interdependency and eco-dependency as constituent dimensions of life, and positions care as an activity that includes everything we do to maintain, continue and repair our world. Through this approach, we are pushing for the resourcing of care as a public good and a collective social responsibility, and the enshrinement of care and support as a human right within international, regional, domestic and sub-national legislations.

This input follows a series of activities we have organised to foster a care society as a critical step for the advancement of economic, social, cultural and environmental rights. Read all our latest endeavours during the 69th session of the Commission on the Status of Women (CSW) in New York, in our latest newsletter.

• Gender
• Strengthening ESC Rights Framework
• Inequality
• UN Updates
• Care

We submitted a contribution to the UN Special Rapporteur on the human rights to safe drinking water and sanitation, titled 'The Water and Energy Nexus: the Human Rights to Safe Drinking Water and Sanitation and Access to Energy for All'.

Two key case studies are used to exemplify how the transition to renewable energies have impacted water cycles and exacerbated water stress for local communities: the case of lithium extraction in Chile and the case of the construction of hydroelectric plants in Guatemala.

Our submission documents the inextricable links between the energy and water sectors, their mutual complementarity and the importance of creating synergies between them to ensure the sustainable provision of these resources for current and future generations. 

The submission aims to provide insights into the following key issues:

• The energy-water nexus in the energy transition
• The right to sustainable energy
• The case of lithium extraction in Chile
• The case of the construction of the hydroelectric project in Guatemala

• Climate Emergency
• UN Updates

We joined 24 other organisations in the Human Rights and Climate Change Working Group to contribute to 'Fossil Fuels-Fueled Loss and Damage, the Right to Remedy and the Polluter Pays Principle', a joint submission to the UN Special Rapporteur on climate change and human rights for their 2025 Annual Report.

The joint submission provides evidence that shows how the failure to phase out of fossil fuels is the main cause of climate-related loss and damage with wide scale impacts that encompass economic and non economic damages. It also underlines the role of militarisation in sustaining the fossil fuel economy, propelling cycles of violence and systemic human rights violations, depleting ecosystems and heightening conflict, ultimately putting all conditions of wellbeing at risk.

In this context, our submission emphasises that, under international human rights law, States are obligated to protect human rights from the harms of climate change by phasing out fossil fuels.

• Public Finance
• Climate Emergency
• UN Updates
• Submissions