UN Tax Convention: Africa’s Push for Inclusive Global Cooperation

This factsheet highlights the procedural and substantive steps towards the establishment of a United Nations Framework Convention on International Tax Cooperation following the adoption of Resolution 78/230 in December 2023. Spearheaded by the African Group and supported by the Global South, the resolution mandates the creation of an ad-hoc intergovernmental committee to negotiate terms of reference, with sessions scheduled throughout 2024 and a report to be submitted to the UN General Assembly in 2025. The Bureau includes broad representation from African and other global regions, underscoring inclusivity in the process. African stakeholders have articulated key interests, including the establishment of a Conference of the Parties, commitments to address taxing rights imbalances, illicit financial flows, and taxation in the digital economy, as well as principles aligned with sustainable development goals. Early protocols are expected to cover transparency, harmful tax regimes, and cross-border service taxation. The factsheet emphasizes Africa’s leadership in shaping a fairer global tax architecture that prioritizes equity, transparency, and sustainable development.