[New York, USA, 2nd February 2026] The Fourth Session of the Intergovernmental Negotiating Committee (INC) on the UN Framework Convention on International Tax Cooperation will convene at the United Nations Headquarters in New York from 2–3 and 5–13 February 2026, marking a critical stage in shaping a more inclusive, effective, and fair global tax system. The session also presents a renewed opportunity to meaningfully center youth voices in global tax governance, with the Youth Tax Justice Network (YTJN) participating and amplifying youth perspectives throughout the negotiations.
The upcoming session will continue negotiations on the draft Framework Convention text and two early protocols addressing the taxation of income from cross-border services and mechanisms for dispute prevention and resolution. It follows the Third INC Session held in Nairobi, Kenya, in November 2025, which advanced consensus on key technical and structural elements of the Convention.
The UN Tax Convention process, strongly championed by the Africa Group and civil society, represents a historic step toward a fairer international tax architecture that supports sustainable development, reduces inequality, and strengthens domestic resource mobilization. As negotiations progress, ensuring intergenerational equity and structured youth participation is increasingly recognized as essential to building legitimate and future-fit global tax rules.
Specifically, the Youth Tax Justice Network (YTJN) will be present at the Fourth INC Session, advocating for youth-inclusive tax governance, intergenerational accountability, and transparent fiscal systems that respond to the social and economic realities facing young people globally. YTJN aims to contribute youth-centered perspectives to ongoing debates on taxing rights, transparency, and international cooperation against tax abuse.
Reflecting on the process to date, Mr. Allan Murangira – Team Lead, Youth for Tax Justice Network (YTJN), highlighted that:
“The progress made so far shows that multilateral cooperation on international tax reform is both possible and necessary. At its core, global tax governance must be grounded in intergenerational equity, ensuring that today’s rules and resource decisions do not compromise the rights, opportunities, and wellbeing of future generations. A strong and ambitious Framework Convention can help countries, particularly in the Global South, secure the fiscal space needed for quality public services, climate resilience, and inclusive development. Meaningfully centering youth voices is therefore not optional; it is essential to building a legitimate, future-fit global tax system.”
Key Areas of Focus in the Fourth Session
Building on prior negotiations, discussions in New York are expected to focus on three core areas: allocation of taxing rights, strengthened cooperation to combat tax abuse, and enhanced transparency through exchange of information.
Article 5 of the current draft Framework Convention addresses the fair allocation of taxing rights and challenges the long-standing reliance on permanent establishment rules for taxing multinational enterprises. The provision seeks to rebalance global tax rules by enabling countries, especially in the Global South, to tax multinational entities where users are located, value is created, and real economic activity occurs. Further strengthening of source-based taxing rights remains a priority for many developing countries and civil society advocates.
Article 9, covering Mutual Administrative Assistance (MAA), is also expected to generate diverse views among Member States. The article outlines cooperation measures to combat tax evasion, illicit financial flows, and base erosion by multinational enterprises. Discussions are likely to address the role of the Conference of the Parties (COP), concerns about duplication with existing frameworks, and proposals for public country-by-country reporting.
In an important structural development, exchange of information now appears as a standalone provision under Article 10, following proposals from Member States and civil society to treat transparency as a distinct and foundational pillar of international tax cooperation.
Media Contact:
For more information about the Fourth Session of the Intergovernmental Negotiating Committee (INC) on the UN Framework Convention on International Tax Cooperation, please contact Mr.Allan Muhereza at: mamurangira@ytjn.org
