Submissions on the Zero Draft Terms of Reference for the Development of a UN Framework Convention on International Tax Cooperation

Tax Justice Network Africa (TJNA), a network of African civil society organisations and the convenor of a working group on the UN Tax Convention, forwards its views and those of the undersigned members of the working group. TJNA aligns with the submissions made by the African Group, the African Union, the African Tax Administration Forum and the Global Alliance for Tax Justice. 

We note that bureau members did not unanimously agree on the zero draft of the TORs and encourage Member States to negotiate in these proceedings in good faith.