GCSPF e-Newsletter #136 | UN Tax Convention | September 2026 Edition

The Urgent Case for International Law Expertise in the UN Tax Convention
The discussions in New York, documented in GI-ESCR's session chronicle, showed that, while international tax expertise is abundant in the negotiating room, what remains unevenly available is expertise in the law of treaties applied to the legal architecture being negotiated. The discussions around Draft Article 21 make the consequences visible. The issue at stake: there are, currently, more than three thousand bilateral tax treaties in force. Read more

ITUC - PSI - UNIONS FOR TAX JUSTICE. The UN Tax Convention sets the foundation for a fairer global tax system through a new governance framework and two early protocols. This brief explains how the Convention and its protocols fit together, what they mean for global tax cooperation, and why union engagement matters. Read more

Dispatches from the Fifth Session of negotiations of the UN Framework Convention on International Tax Cooperation, by Juan Auz, Fiscal Justice Lead, and Mahinour ElBadrawi, Global Partnershis Lead. Read more

Updates from the Fifth Session of the historic Intergovernmental Negotiating Committee (INC) on the United Nations Framework Convention on International Tax Cooperation.  Read more

“This session was a clear signal: countries are pushing us towards a more fair and equitable international tax system,” commented Dr. Dereje Alemayehu, Executive Coordinator of the Global Alliance for Tax Justice (GATJ), at the close of the 5th session. “The negotiations for a Framework Convention on tax get to the heart of the issues of our broken global tax rules: fairly sharing between countries the ability to tax multinational corporations, effectively taxing the rich, ensuring a transparent international tax system. The session saw strong engagement on these topics showing that the debate is open and moving forward. As civil society, we are calling for continued ambition as the negotiations progress.”  Read more

For further reading on these topics, please read their blogs: 

The UN Framework Convention on International Tax Cooperation: A Primer and Agenda for Africa

Human rights approaches to the UN Tax Convention

Fair allocation of taxing rights: advancing source-based taxation in Africa

The co-leads of the process have published formal negotiating drafts for no less than three legally binding agreements. From 3-13 August 2026, these draft texts were the basis of intergovernmental negotiations at the UN Headquarters in New York, where civil society participated very actively in the discussions. Subsequently, a coalition of over 100 civil society organisations and trade unions have sent written inputs in response to the drafts. In addition to stakeholders, governments have also been invited to send written inputs. Read more

The negotiations for a new UN Framework Convention on International Tax Cooperation have hit their halfway point. Delegates were in New York for the fifth round earlier this month. This time, they were working with draft text on the table across all three tracks: the Convention itself as well as two early protocols, on cross-border services and on tax dispute prevention and resolution. Here's a look at where things stand, what was on the table this round, and what's coming next. Read more

From addressing tax base erosion to ensuring a fair distribution of taxing rights for developing nations and embedding sustainable development, this session marked a critical move from high-level commitments to concrete treaty text. Read more