







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 pathway to a just and youth-friendly tax regime is clear: policies must keep pace with the realities of young entrepreneurs, formal and informal, urban and rural alike. Only through ongoing reform, robust support systems, and genuine participatory tax justice can Uganda unlock the full power of its youth as architects of a more prosperous future.
The 2016 Africa Human Development Report highlights that gender inequality is costing sub-Saharan Africa on average US$95 billion annually. Gender equality is therefore instrumental to achieving sustainable economic and social development and should be mainstreamed into Africa’s trade agenda to achieve sustainable and inclusive economic growth. Domestic resource mobilization has become a concern for economies in the global south because of the changing international financial architecture.
For youth participants, we see a distinct perspective, emphasizing that the current tax system often leaves Global South countries underfunded, limiting investments in youth employment, education, and digital access. We continue to highlight that failing to adapt taxation to modern digital economies risks perpetuating inequalities: large digital corporations operating in developing countries can avoid paying fair shares, while young entrepreneurs face regulatory burdens that stifle innovation. Civil society representatives reinforced these points, calling for tax rules that account for historical disparities between wealthy and developing nations. Discussions reflected a tension between protecting traditional national revenue sources and reforming systems to ensure equitable contributions from globalized business models.
This year’s COP, framed as the “implementation COP,” aimed to move beyond promises and focus on how to make climate commitments real. Yet, deep disagreements on finance, trade, fossil fuel pathways, and other areas delayed progress until the final hours. More than 80 countries pushed for a roadmap to phase out fossil fuels, while many advocates and developing nations called for stronger commitments on climate finance, but the final text fell short of expectations.