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The submission argues that the OECD's GloBE rules (Pillar Two) are undemocratic and provide insufficient revenue for Global South countries, potentially legitimizing a low 15% corporate tax rate. While opposing the bill, the authors propose lowering the Qualifying Domestic Minimum Top-Up Tax (QDMTT) threshold to cover more multinational enterprises (MNEs) and including the Undertaxed Payments Rule (UTPR) to claw back tax losses from profit shifting. They advocate for a UN-based intergovernmental process for international tax cooperation as a more transparent and just alternative.

Natural Justice opposes proposed amendments in the Statute Law (Miscellaneous Amendments) Bill, 2020 that would remove representatives appointed by the Council of Governors from the boards of the Energy Petroleum Regulatory Authority and the Rural Electrification and Renewable Energy Corporation. The organization argues that energy regulation and planning are shared functions between national and county governments under the Constitution and the Energy Act, necessitating county representation to ensure effective collaboration and the fulfillment of county-specific energy needs.