UN tax convention

The countries of the Global South are being severely disadvantaged by the international tax system. The comprehensive reforms of the past ten years in the OECD framework have made little difference. This is why the Global South is now counting on a UN tax convention, which is currently being negotiated.

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Publikationstyp
"The system is set up against us"
International Tax Policy "The system is set up against us"
Finance and tax policy

Everlyn Muendo is following the UN negotiations for a framework convention for international cooperation in tax matters on behalf of the Tax Justice Network Africa (TJNA). In this interview, she analyses the current developments in the process in New York and explains why there is no longer any alternative to the UN for the Global South when it comes to international tax policy. Interview: Dominik Gross

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The South on the offensive
UN tax convention The South on the offensive
Finance and tax policy

Negotiations are now in progress at the UN on the future drafting of the Framework Convention on International Cooperation in Tax Matters. Our tax policy expert was on hand, and was impressed by the negotiating strength of the African countries.

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Rooms with a view
Reportage Rooms with a view
Finance and tax policy

In November, a large majority of UN member states agreed to a UN Framework Convention on Taxation. In the run-up, our tax policy expert toured the city of New York and the institution.

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The UN makes history
Article The UN makes history
Finance and tax policy

In New York, a vast majority of UN Member States has voted in favour of a UN framework convention on tax. That is a major success for the Global South and, for the world community, an opportunity to create truly globally applicable rules for the first time in the history of international tax policy.

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New York instead of Paris!
Article New York instead of Paris!
Finance and tax policy

In 2016, the OECD promised to reform the international tax system such that it would also serve the interests of the Global South. Seven years on, the OECD has clearly fallen short of its own ambitions. It may now be time for the UN to step in.

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What it is about

At initiative of the African States, a UN convention on international tax cooperation has been in preparation since 2022, under the auspices of the UN. The aim is to arrive at global tax rules that are suited to the current global economic structures and no longer penalise the countries in the South. The matters up for discussion include the taxation of multinational corporations and transnationally structured private assets, tax transparency, tackling illicit financial flows, environmental and climate taxation and tax policy as a means of enforcing human rights and gender equality.

Being a part of the Global Alliance for Tax Justice, Alliance Sud is engaged in the process, and is urging Switzerland, as host country to numerous multinational corporations and a global offshore financial centre, to mediate as a bridge-builder between North and South, instead of intransigently defending the privileges so far enjoyed under the international tax system at the expense of global society.