GCAP and Global Tax Justice Networks Urge Stronger Ambition in UN Draft Framework Convention on International Tax Cooperation Monday November 3rd, 2025

The Global Call to Action Against Poverty (GCAP), together with the Global Alliance for Tax Justice (GATJ) and several other civil society networks and trade unions, has jointly endorsed a detailed response to the Co-Lead’s Draft Framework Convention Template released on 24 October 2025. The coalition—representing a broad Southern-led and global movement for tax justice—warns that the current draft falls far short of the mandate given by UN Member States and risks undermining efforts to establish an inclusive, equitable and effective international tax system.

Download the joint civil society and trade union response here.

Draft “Lacks Ambition and Substance”

In the overall assessment, it is noted that the draft convention fails to deliver on the Terms of Reference (ToR), particularly the commitment to create a tax system that is fair, transparent, efficient, equitable and capable of supporting sustainable development.

Key gaps highlighted include:

  1. Absence of multilateral solutions on global taxation
  2. Lack of mechanisms for fair allocation of taxing rights
  3. Limited provisions on equitable taxation of multinational enterprises
  4. No concrete approach for effective taxation of high-net-worth individuals
  5. Weak or missing commitments on automatic exchange of information and tax transparency
  6. Insufficient measures to curb illicit financial flows, including tax evasion and avoidance
  7. No clear system to prevent international tax disputes

The coalition warns that without these elements, the draft risks failing the Global South and weakening global efforts to mobilize domestic resources.

Call for a Member State–Led Negotiation Process

Referencing paragraphs 18 and 21 of the ToR, the signatories stress the need for:

  1. A Member State–driven process, where governments submit and negotiate actual treaty language
  2. A compilation text of Member State proposals, rather than a summary
  3. Full transparency and civil society participation, including observer interventions throughout negotiations

The group emphasizes that only such an approach can ensure legitimacy and broad-based support for the final Framework Convention.

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