Knowledge Center - Publications

Day 7 marked the second and final day of discussions on Protocol 1 on the taxation of cross-border services. After the high-level debate on Day 6 about the protocol's direction and scope, delegates ro...

Day 6 marked a major milestone: for the first time, delegates had a full draft text of Protocol 1 on the taxation of cross-border services to discuss. But the reception was mixed to put it mildly. The...

Day 5 marked the final day of Workstream One discussions and it was arguably the most consequential. Delegates spent the entire morning and part of the afternoon locked in debate over Article 21, the...

Day 4 marked a significant shift in the negotiations as delegates moved from substantive commitments to institutional arrangements, the structures that will govern the Framework Convention for decades...

Day 3 was a packed day of negotiations. The morning session focused on wrapping up Article 8 (Harmful Tax Practices) and then diving into Article 9 (Prevention and Resolution of Tax Disputes). The aft...

Day 2 of the fifth session began where Day 1 left off with stakeholders having their say on Article 5, the article that could fundamentally reshape who gets to tax what. But the real fireworks came wh...

The fifth session of negotiations for a UN Framework Convention on International Tax Cooperation (framework convention) kicked off yesterday, 3 August 2026, in New York and this time, it's different....

Kwa sasa, kanuni za kimataifa za kodi ni kama klabu ya wanachama pekee, ambapo nchi chache tajiri hutunga kanuni hizo na nchi nyingine zote hulazimika kuzifuata. UNFCITC inalenga kuanzisha klabu mpya,...

Currently, global tax rules are like a members-only club where a few wealthy countries write the rules and everyone else must follow. The Organization for Economic Co-operation and Development (OECD)...

The release of the Co-Lead's Zero Draft of the UN Framework Convention on International Tax Cooperation on 21 July 2026 marks a defining moment in the decades-long struggle for a fair and equitable in...

This analysis was produced by the Youth and Tax Justice Network (YTJN) as part of our work to make Uganda's fiscal policy more transparent and youth-responsive. We believe the budget is the single mos...

Bajeti ya Kenya ya Mwaka wa Fedha 2026/27 inafika wakati wa msongo wa hasira ya umma inayokua, hasa miongoni mwa vijana ambao wanakataa kuzidi kukubali mfumo wa fedha unaowataka kubeba mzigo mzito wa...

Kenya’s FY 2026/27 budget arrives at a moment of growing public frustration, especially among young people who are increasingly unwilling to accept a fiscal order that asks them to carry the heaviest...

This position paper is a product of the Pre-Budget Consultative Dialogue which was held on Thursday 5th February 2026 in Gaborone, Botswana, initiated and convened by Botswana Watch Organization (BWO)...

This memorandum presents the position of the Youth for Tax Justice Network (YTJN) on the Finance Bill 2026, highlighting its impact on young people. While acknowledging the need for increased domestic...

The current text remains purely aspirational; although six Parties requested greater specificity, including one explicit call to incorporate the Polluter Pays Principle, the January draft introduced n...

YTJN supports strong dispute prevention tools. However, Advance Pricing Agreements (APAs) sit inside the transfer pricing model and assume lack of clarity can be solved through pre-clearance. This doe...

Adopt Significant Economic Presence (SEP) as the Primary Nexus Standard. Taxing rights should arise where a multinational enterprise maintains sustained and purposeful economic engagement within a jur...

The youth of Kenya are a most resourceful, innovative, and active segment of our society. It generates ideas and their applications to spur and catalyse social and economic transformation.

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