Fair Taxation

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.

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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.

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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
Laws | News & Events | Opinion | Publications | Sovereign Debt | Youth Engagement

Uganda’s 2025 Tax Amendments: Analysis
Byytjnadmin 8 October, 20258 October, 2025

The pathway to a just and youth-friendly tax regime is clear: policies must keep pace with the realities of young entrepreneurs, formal and informal, urban and rural alike. Only through ongoing reform, robust support systems, and genuine participatory tax justice can Uganda unlock the full power of its youth as architects of a more prosperous future.

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News & Events | Opinion | Publications | Youth Engagement

Reimagining The Mbeki Report For A New Generation
Byytjnadmin 8 October, 20258 October, 2025

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.

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Activity Reports | Youth Engagement

Report On The Review Of The Taita Taveta Youth Service Bill 2025
Byytjnadmin 1 October, 20257 October, 2025

Download Full Report HERE

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Opinion | Publications | Sovereign Debt | Youth Engagement

Contre la dette stérile
Byytjnadmin 25 September, 202525 September, 2025

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.

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Publications | UN Tax Convention

International Youth Day 2025 solidarity statement
Byytjnadmin 12 August, 202518 August, 2025

As the Harare Declaration states, the African youth bulge as an engine for the continent’s structural transformation agenda is at risk of being a missed opportunity due to being saddled with accumulated debt, while potentially being locked out of accessing finance that is desperately needed to invest in them, and making them carry the burden of a mortgaged future. Instead of investing in our potential, governments are forced to divert billions to creditors, too often to lenders who prioritise profit over people. This is not only an economic imbalance; it is a generational betrayal. We thus demand debt and tax justice that put people and the planet first.

Read More International Youth Day 2025 solidarity statement