







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.
It’s a call to action for youth to rise, engage, demand, and drive transformative change and co-creators of a new financing paradigm that truly serves the people and the planet. This piece is also a call to action for governments, multi-lateral institutions and civil society organizations to rise to the challenge of meaningful youth inclusion.
The Youth for Tax Justice Network (YTJN), in collaboration with partners including, Africa-Europe Foundation and the Southern Africa Youth Forum (SAYoF) is spearheading a side event at the Fourth International Conference on Financing for Development (FfD4).
“Taxation is the price which civilized communities pay for the opportunity of remaining civilized”. …
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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.