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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.
We write to you as the Youth for Tax Justice Network (YTJN), a global, youth-led coalition advocating for inclusive and equitable
tax systems that serve the needs of both present and future generations across Africa and Europe. As the Intergovernmental
Negotiating Committee deliberates on the United Nations Framework Convention on International Tax Cooperation in New York,
we urge you to recognize this moment for what it is: a generational turning point.
Apart from engaging in activism and lobbying, young people in the SADC area also use community-based projects to advance social justice and human rights. Numerous youth in the neighborhood participate in community-based initiatives that support social justice and human rights, especially in the fields of economic empowerment, health, and education.
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