Press Release

For Immediate Release

NAIROBI, Kenya, November 7, 2025 

From 10 to 19 November, governments will meet for the third session of negotiations on a UN Framework Convention on International Tax Cooperation and its two early protocols.

Running from 2025 to mid-2027, the negotiations are set to “establish an international tax system for sustainable development,” as mandated by the UN General Assembly. This process, actively championed by civil society, has the potential to rewrite the global tax rules to tackle inequalities, within and between countries, and deliver hundreds of billions in public financing urgently needed to achieve the Sustainable Development Goals from climate action to gender equality.

Ms Chenai Mukumba, Executive Director of Tax Justice Network Africa (TJNA), commented: “The stakes for Africa in these negotiations are real. Every dollar lost to tax abuse is a clinic left understaffed, a school under-resourced, and a delayed response to the climate crisis. Africa has been clear about what is needed to build fair and effective tax systems. This is our chance to secure global rules that uphold equity, restore taxing rights to our countries, and ensure multinationals and wealthy elites contribute their fair share. We are not just participating in this process. We are shaping its direction to reflect the realities and ambitions of the African continent.”

Week one of negotiations will focus on the Framework Convention, with negotiations commencing on the text of the legally binding convention. Negotiators will cover commitments which include taxing the rich, ensuring a fair allocation of taxing rights, and taxation for sustainable development. Week one will conclude with a brief presentation on the taxation of cross-border services, the first early protocol. Week two will discuss how to prevent and resolve tax disputes, the second early protocol.

Ms Mukumba added: “As negotiations move into text-based discussions, we need clarity of purpose. Africa must remain consistent in defending fair allocation of taxing rights, transparency, and the ability of governments to mobilise domestic resources. This is not just technical work. It is about securing the fiscal space to deliver dignity for our people.”

Ends

Media Contact: Christine Mutinda, Ag. Communications, Campaigns and Outreach Manager, TJNA +254 718726150 (WhatsApp), cmutinda@taxjusticeafrica.net

Over 100 experts from civil society are expected to attend the negotiations. The following experts from TJNA will be at the negotiations and are available to provide media comment and expert analysis:

Chenai Mukumba — Executive Director of Tax Justice Network Africa. Regional expert for Africa.

Everlyn Muendo — Senior Tax Policy Analyst at Tax Justice Network Africa, focusing on Workstream II, the first early protocol on the taxation of cross-border services in an increasingly digitalized and globalized economy. Regional expert for Africa.

About Tax Justice Network Africa

Tax Justice Network Africa (TJNA) is a pan-African organisation and a member of the Global Alliance for Tax Justice. TJNA promotes socially just, accountable and progressive taxation systems in Africa. It advocates tax policies with pro-poor outcomes and tax systems that curb public resource leakages and enhance domestic resource mobilisation.

Related Resources:

https://financing.desa.un.org/sites/default/files/2025-07/TJNA%20%28WS%20I%29.pdf

https://financing.desa.un.org/sites/default/files/2025-07/TJNA%20%28WS%20II%29.pdf

From 2025 to mid-2027,countries are negotiating a UN Tax Convention and two early protocols. The Terms of Reference for the UN Tax Convention and two early protocols is here. In August, countries met in New York for the initial two sessions.

On October 24th, co-leads of the workstreams shared a Draft Framework Convention and a Concept Note on Ideas for Potential Solutions for the second protocol on dispute prevention and resolution. For more details, please visit the UN webpage.