Feminist Tax Justice and the United Nations Framework Convention on International Tax Cooperation
The year 2023 marked a landmark moment in the tax justice movement, with the United Nations General Assembly adopting a resolution to begin negotiations on a new UN Framework Convention on International Tax Cooperation (UNTC). Championed by the Africa Group,the resolution to develop a UNTC marked a significant step in the global tax system. It provides hope for more inclusive and transparent international tax rules that protect the needs of developing countries, while also providing them a platform to influence the established rules.
As stated in the Secretary General’s Report, the UNTC is a “legally binding multilateral instrument (…) that is ‘constitutive’ in nature, in that it would establish an overall system of international tax governance.” It is expected that negotiations on the UNTC will continue until 2027, when the UN will finalise the convention.
While we look forward to the UNTC’s shift of international tax governance, with all states included in the process, the final convention must contribute to addressing the longstanding systemic challenges in the tax system that have continued to deepen the vulnerability of marginalised populations.
This article examines the necessity of incorporating feminist perspectives into the United Nations Framework Convention on International Tax Cooperation. It explores the feminist dimensions of global tax structures, justifies why feminist analysis should be central to the Convention, and offers proposals for how these perspectives can be meaningfully incorporated.