







Youth are also greatly impacted by climate change due to the loss of educational and skill-building opportunities. The United Nations Children’s Fund (UNICEF) estimates that by 2050, climate change would cause up to 1.8 billion school days to be lost worldwide, which will have a catastrophic effect on the education and skill-building of young people.
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).
For young people across Africa and the world, these negotiations represent more than just policy debates. They offer an unprecedented opportunity to shape an economic future focused on intergenerational equity, where every resource counts, and where fiscal justice becomes a tool for equality, innovation, and opportunity.
The third intergovernmental session on the UN Tax Convention, hosted in Nairobi, Kenya, has three main objectives: to review the draft text of the Framework Convention negotiations to reach a common understanding on the articles and protocols and develop a more coherent text in the coming months; to provide updates on progress made during the intersessional period on Protocol 1, concerning the taxation of income from cross-border services, with a view to presenting potential options and approaches for the committee’s consideration during the 4th session in February 2026; and to turn to Protocol 2, where the workstream has begun developing preliminary approaches outlined in the concept note.