





Delegates at the 3rd Session of the Intergovernmental Negotiating Committee (INC3) continued working toward the development of a UN Framework Convention on International Tax Cooperation. Friday’s discussions focused on Article 11 on capacity-building and technical assistance, the digitalization of tax administration, sustainability and funding, roles of the Secretariat and COP, and updates from Workstream II on cross-border services.
The tools he fought to place in our hands—the laws, the freedoms, the hope—are now ours to wield. Let us honor the whole of his journey—the triumphs and the scars—by building a future so just and free that it becomes his greatest testament.
Uganda’s participation in the UNFCCC process continues to affirm our unwavering commitment to global climate action, sustainable development, and resilience building. As one of the Least Developed Countries (LDCs), Uganda remains steadfast in advocating for fairness, equity, and access to finance, technology, and capacity building under the principle of Common but Differentiated Responsibilities and Respective Capabilities (CBDR–RC).
Lurit Yugusuk, speaking for the Youth for Tax Justice Network, reminded the room that harmful tax practices don’t just affect balance sheets, they affect people.“Harmful tax practices erode national tax bases, weakening the capacity to finance education, healthcare, and infrastructure that children and youth depend on.” She called for expanding Article 8 beyond multinational enterprises to include high-net-worth individuals, private investment vehicles, and professional enablers. She also pushed for mandatory public disclosure of tax incentives and public country-by-country reporting, emphasizing that “secrecy has been the lifeblood of harmful tax practices.”
In an era marked by deepening inequalities and shifting global financial systems, the question of who decides how resources are raised, shared, and governed has never been more urgent. Taxation, which has been long perceived as a technical issue reserved for experts and state negotiators, is now at the heart of global justice debates. As nations move toward a new United Nations Framework Convention on International Tax Cooperation, the need to ensure inclusivity, fairness, intergenerational equity and legitimacy within this process is critical.
At this critical juncture, the Youth Tax Justice Network (YTJN) stands at the forefront of redefining participation and representation in fiscal processes and fiscourse by championing the voices, priorities, and aspirations of young people across the Global South and beyond. We are backed by the belief and recognition that youth are not merely future taxpayers, but they are present stakeholders, who continue to find ways of organizing, researching, and advocating for a tax system that delivers equity, transparency, and sustainability.
The youth of Kenya are a most resourceful, innovative, and active segment of our society. It generates ideas and their applications to spur and catalyse social and economic transformation.