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The conversation then drifted on questions on how to handle disputes in the absence of tax treaties. For developing countries, the answer was simple … “No treaty, no dispute-resolution mechanism.” For them, the Protocol should not create new legal bases.
But across the room, private sector voices insisted that disputes do not wait for treaties; businesses struggle with uncertainty, and governments lose revenue. They pressed for innovations, with some calling for strengthening MAP, others calling for coordinated unilateral Advance Pricing Agreements (APAs), and others for the view that temporary unilateral relief would prevent double taxation.
“Taxation is the price which civilized communities pay for the opportunity of remaining civilized”. …
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).
Fiscal discipline reduces unsustainable debt levels, freeing resources for investments in sectors like agriculture, tech, and green industries, which are critical for youth employment.
n 2015, the Mbeki Panel on Illicit Financial Flows (IFFs) unveiled a truth that shook the continent: Africa was losing over $50 billion every year through illicit financial flows, all these are resources that could have transformed education, health, and infrastructure. Reports by the United Nations Economic Commission for Africa (UNECA), UNCTAD and TJNA in recent years have underscored that these amounts are even higher in 2025. The report did more than expose a crisis; it offered a roadmap for reclaiming Africa’s wealth and strengthening domestic resource mobilization.
A decade later, that call for action still resonates, but it now meets a generation ready to act. The Youth for Tax Justice Network (YTJN) represents this renewed energy. It demonstrates the work young people are doing to advance the Mbeki Report’s vision through advocacy, policy dialogue, and youth-led campaigns that push for greater transparency, fair taxation, and accountability across Africa and beyond.
Ce document propose dix principes clés pour aider l’Afrique à affronter le poids de la dette souveraine avec sagesse et souveraineté. Transparence, redevabilité, exigence d’investissements productifs, implication de la jeunesse et construction d’une indépendance financière – autant de piliers pour transformer la dette en levier de développement, et non en outil de dépendance.