





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.
In the golden realm of Namibia’s grace, Where dreams take flight, and youth embrace, A call for justice…
“Taxation is the price which civilized communities pay for the opportunity of remaining civilized”. …
Write I will write againYou said I should not hold back if it’s of gainThe lamentation, the insights…
Kutambua hili, Youth for Tax Justice Network (YTJN) inapendekeza Shindano la Sanaa kwa Vijana Barani Afrika. Lengo ni kutumia ubunifu wa vijana wa Kiafrika kukuza fikra mpya na kuelewa wa ngazi ya jamii kuhusu masuala muhimu ya utawala wa kiuchumi, yakiwemo deni la umma, AfCFTA, fedha za hali ya hewa, urejeshaji wa mali, na Mkataba wa Umoja wa Mataifa kuhusu Ushirikiano wa Kodi wa Kimataifa.
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.