Joint Submission - Strengthening International Tax Cooperation

A joint submission by the Civil Society FfD Mechanism and 176 signatories, including the Institute for Economic Justice, providing inputs for the Ad Hoc Committee to draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation (FCITC).

• The submission proposes a governance structure for the FCITC that includes a Conference of the Parties (COP), a neutral Secretariat, and the UN Expert Committee on International Cooperation in Tax Matters as a subsidiary body, alongside the establishment of UN public registries.
• Core substantive objectives for the framework include promoting international tax cooperation and fairness, combating tax-related illicit financial flows, and adhering to principles such as sovereign rights, civil society participation, and the polluter pays principle.
• The proposal advocates for fundamental reforms to the international corporate tax system to ensure multinational corporations (MNCs) are taxed fairly through a minimum effective corporate tax rate, as well as fair taxation of e-commerce and digital services.
• The submission emphasizes the need for inclusive and transparent negotiations, specifically calling for the live-streaming of sessions on UN Web TV and support mechanisms to enable the effective participation of developing countries.

APA

iej_admin (2024). Joint Submission - Strengthening International Tax Cooperation. Institute for Economic Justice. https://iej.org.za/resource/submission/joint-submission-_-strengthening-international-tax-cooperation/

Chicago

iej_admin. Joint Submission - Strengthening International Tax Cooperation. Institute for Economic Justice, 2024. https://iej.org.za/resource/submission/joint-submission-_-strengthening-international-tax-cooperation/.

Wikipedia

{{cite press release |last1=iej_admin |title=Joint Submission - Strengthening International Tax Cooperation |publisher=Institute for Economic Justice |date=10 April 2024 |url=https://iej.org.za/resource/submission/joint-submission-_-strengthening-international-tax-cooperation/ |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@misc{iejadmin2024joint, author = {iej\_admin}, title = {{Joint Submission - Strengthening International Tax Cooperation}}, publisher = {Institute for Economic Justice}, year = {2024}, month = apr, url = {https://iej.org.za/resource/submission/joint-submission-_-strengthening-international-tax-cooperation/}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }