Urgent call to action: UN Member States must step up with financial contributions to advance the UN Framework Convention on International Tax Cooperation

We at the Tax Justice Network are calling on UN Member States to demonstrate their commitment to a more inclusive and effective global tax system by making immediate financial contributions to support the preparations for the intergovernmental negotiations of the UN Framework Convention on International Tax Cooperation (UNFCITC). This landmark convention has the potential to reshape international tax cooperation, ensuring it serves all nations equitably—but only if the UN is equipped with the resources to move forward. 

The UN is currently facing a liquidity crisis, due to a combination of late and unmade payments due from countries in 2024. This has precipitated a hiring freeze that has halted critical recruitment efforts across its offices. As a memo of the UN Controller warns, spending restrictions will constrain the UN’s ability to support and service intergovernmental meetings across duty stations.  

Member States agreed in December 2024 a budget for the secretariat of the UN tax convention negotiations, with a trim staff of around 20 and a total cost of US$6 million – which is very low for such international coordination processes. Without the ability to contract these human resources because of the hiring freeze, the preparatory work risks stalling, threatening the momentum of this historic process. 

For countries with the capacity to contribute, now is the time to prove your commitment to a more inclusive and effective tax cooperation. The UNFCITC represents a once-in-a-generation opportunity to create a truly inclusive framework that addresses the needs of all nations – and a timely chance to demonstrate the value of multilateralism. By providing the necessary financial support, Member States can ensure the UN has the staff and resources to conduct these negotiations effectively, paving the way for fairer tax systems that combat inequality, fund public services, and support sustainable development worldwide. 

We urge governments to act swiftly and provide immediate, extrabudgetary funding to bridge this gap. The world is watching, and the stakes could not be higher. Let’s seize this moment to build a tax system that works for everyone.  

UNHQ2020ConferenceBuildingSecondFloorTrusteeshipCouncilChamberFromAudienceGallery. photo by DanielPenfield (licensed under CC BY 4.0)