
GCAP and Global Civil Society Call for a Fair and Inclusive UN Tax Convention Tuesday July 22nd, 2025
The Global Call to Action Against Poverty (GCAP) signed the three joint submissions on the ongoing negotiations for a UN Framework Convention on International Tax Cooperation. The development of the submissions was coordinated by the Global Alliance for Tax Justice (GATJ) and the Civil Society Financing for Development (FfD) Mechanism. The submissions, representing the collective voice of over 100 civil society organisations and trade unions worldwide, reflect a unified demand for a more equitable, inclusive, and transparent international tax system.
The submissions were made on 11 July 2025 to the Intergovernmental Negotiating Committee (INC), which was established following the landmark resolution at the UN General Assembly in 2023 to develop a legally binding UN Tax Convention. The three workstreams addressed in the submissions are:
- Workstream 1: Objectives and Scope of the Convention
- Workstream 2: Institutional Arrangements and Governance
- Workstream 3: Implementation and Monitoring Mechanisms
GCAP’s endorsement affirms its commitment to transforming the global tax architecture into one that prioritises equity, justice and the rights of people in the Global South. Illicit financial flows, tax abuse by multinational corporations and regressive tax systems continue to deprive countries, especially in the Global South, of critical resources needed for investment in health, education, climate action and social protection.
The joint civil society position papers urge UN member states to:
- Establish a universal, intergovernmental body with equal representation to oversee tax matters.
- Include strong gender equality and human rights-based frameworks in the Convention.
- Mandate public country-by-country reporting and beneficial ownership transparency.
- Ensure the Convention is grounded in capacity-building and technology transfer for developing countries.
The documents emphasize that any global tax reform must centre on the right to development, redress the historical exclusion of developing countries from decision-making, and uphold the principle of progressive taxation as a tool for social justice.
The allies include: Tax Justice Network Africa, Public Services International, Oxfam, Christian Aid, Financial Transparency Coalition, and many more in this bold call for transformation.
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