This joint civil society response provides a detailed critique of the 24 October 2025 draft of the UN Framework Convention on International Tax Cooperation, arguing that the text must go further to deliver a truly transformative, equitable global tax system. It outlines concrete recommendations to centre human rights, gender and economic justice, and to ensure that the convention meaningfully reduces inequalities between and within countries.
The document calls for robust commitments to curb illicit financial flows, end harmful tax practices and strengthen progressive taxation so that states can fairly raise revenue from wealthy individuals and multinational corporations. It stresses that expanding fiscal space is essential to finance quality, universal public services – including education, health and social protection – particularly in low- and middle-income countries.
Signatories also highlight the importance of inclusive, transparent governance of the new convention, with strong participation from Global South countries and civil society. They urge governments to align tax cooperation with climate and sustainable development goals, ensuring that global rules support rights-based, gender-responsive and climate-just public investment.