





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.
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.
The tools he fought to place in our hands—the laws, the freedoms, the hope—are now ours to wield. Let us honor the whole of his journey—the triumphs and the scars—by building a future so just and free that it becomes his greatest testament.
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.
Youth for Tax Justice Network (YTJN) proposes the Pan African Creative Arts Youth Competition. This initiative seeks to harness the creativity of African youth to foster innovative ideas and grassroots awareness around critical economic governance topics, including sovereign debt, the AfCFTA, climate finance, asset recovery, and the UN Framework Convention on International Tax Cooperation.
The leaders committed to “strengthen measures to curb corrupt borrowing and lending, including by enhancing domestic legal frameworks as appropriate, including clarifications regarding the authority to borrow, and fully utilizing UNCAC and its Conference of the State Parties to explore options to make such contracts unenforceable. We will establish a platform for borrower countries with support from existing institutions, and a UN entity serving as its secretariat.