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Publications | UN Tax Convention | Youth Engagement

Intergovernmental Negotiations on the UN Tax Convention Resume in New York with Renewed Opportunity to Center Youth Voices in Global Tax Governance
Byytjnadmin 2 February, 20262 February, 2026

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.

Read More Intergovernmental Negotiations on the UN Tax Convention Resume in New York with Renewed Opportunity to Center Youth Voices in Global Tax Governance
Publications | UN Tax Convention

YTJN Nairobi Tax Talks Final Day RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation
Byytjnadmin 19 November, 202519 November, 2025

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Publications | UN Tax Convention

YTJN Nairobi Tax Talks Day 7 RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation
Byytjnadmin 19 November, 202519 November, 2025

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.

Read More YTJN Nairobi Tax Talks Day 7 RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation
Publications | UN Tax Convention

YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation Day 6
Byytjnadmin 18 November, 202518 November, 2025

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.

Read More YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation Day 6
Publications | UN Tax Convention

YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation – Day 5
Byytjnadmin 15 November, 202515 November, 2025

Delegates at the 3rd Session of the Intergovernmental Negotiating Committee (INC3) continued working toward the development of a UN Framework Convention on International Tax Cooperation. Friday’s discussions focused on Article 11 on capacity-building and technical assistance, the digitalization of tax administration, sustainability and funding, roles of the Secretariat and COP, and updates from Workstream II on cross-border services.

Read More YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation – Day 5
Publications | UN Tax Convention

YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation – Day 4
Byytjnadmin 14 November, 202514 November, 2025

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.

Read More YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation – Day 4
Publications | UN Tax Convention

YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation (Day 3 Recap)
Byytjnadmin 13 November, 202513 November, 2025

Lurit Yugusuk, speaking for the Youth for Tax Justice Network, reminded the room that harmful tax practices don’t just affect balance sheets, they affect people.“Harmful tax practices erode national tax bases, weakening the capacity to finance education, healthcare, and infrastructure that children and youth depend on.” She called for expanding Article 8 beyond multinational enterprises to include high-net-worth individuals, private investment vehicles, and professional enablers. She also pushed for mandatory public disclosure of tax incentives and public country-by-country reporting, emphasizing that “secrecy has been the lifeblood of harmful tax practices.”

Read More YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation (Day 3 Recap)
Publications | UN Tax Convention

YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation
Byytjnadmin 11 November, 202511 November, 2025

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.

Read More YTJN Nairobi Tax Talks RoundUp: Third Session of the Intergovernmental Negotiating Committee to Develop a UN Framework Convention on International Tax Cooperation
News & Events | Youth Engagement

Climate and tax justice: why one couldn’t go without the other
Byytjnadmin 13 October, 202513 October, 2025

This November, young people from across the world come together to explore an urgent connection that few are talking about: how the UN Climate Conference (COP 30) in Belém and the UN negotiations for a Framework Convention on International Tax Cooperation in Nairobi are part of the same story.

Read More Climate and tax justice: why one couldn’t go without the other
News & Events | Opinion | Publications | Sovereign Debt | UN Tax Convention | Youth Engagement

Centering Youth In Global Tax Governance – Your Ultimate Guide to Understanding the UN Tax Convention
Byytjnadmin 8 October, 20258 October, 2025

In an era marked by deepening inequalities and shifting global financial systems, the question of who decides how resources are raised, shared, and governed has never been more urgent. Taxation, which has been long perceived as a technical issue reserved for experts and state negotiators, is now at the heart of global justice debates. As nations move toward a new United Nations Framework Convention on International Tax Cooperation, the need to ensure inclusivity, fairness, intergenerational equity and legitimacy within this process is critical.

At this critical juncture, the Youth Tax Justice Network (YTJN) stands at the forefront of redefining participation and representation in fiscal processes and fiscourse by championing the voices, priorities, and aspirations of young people across the Global South and beyond. We are backed by the belief and recognition that youth are not merely future taxpayers, but they are present stakeholders, who continue to find ways of organizing, researching, and advocating for a tax system that delivers equity, transparency, and sustainability.

Read More Centering Youth In Global Tax Governance – Your Ultimate Guide to Understanding the UN Tax Convention