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C’est dans cette optique que le Youth for Tax Justice Network (YTJN) propose le Concours Panafricain de Jeunes en Arts Créatifs, une initiative qui vise à mobiliser la créativité de la jeunesse africaine afin de stimuler des idées novatrices et une prise de conscience populaire sur des enjeux clés de la gouvernance économique tels que la dette souveraine, la ZLECAf, le financement climatique, la récupération d’actifs et la Convention-cadre des Nations Unies sur la coopération fiscale internationale.
YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation Day 6
Delegates agreed on the importance of preventing disputes before they occur. Yet tools like advance pricing agreements, joint audits, simultaneous examinations, and cooperative compliance programs remain unevenly accessible. Key views included support for a legal basis enabling cross-border preventive cooperation, strong calls for capacity-building, information-sharing, and improved access to timely data, and emphasis on strengthening information systems and exchange-of-information frameworks. Interests were also seen in optional cross-border prevention mechanisms backed by future best practices and CoP-led support.
Kenya Youth Manifesto Asks
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YTJN Nairobi Tax Talks Day 7 RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation
The conversation then drifted on questions on how to handle disputes in the absence of tax treaties. For developing countries, the answer was simple … “No treaty, no dispute-resolution mechanism.” For them, the Protocol should not create new legal bases.
But across the room, private sector voices insisted that disputes do not wait for treaties; businesses struggle with uncertainty, and governments lose revenue. They pressed for innovations, with some calling for strengthening MAP, others calling for coordinated unilateral Advance Pricing Agreements (APAs), and others for the view that temporary unilateral relief would prevent double taxation.



