Nairobi Hosts UN Tax Talks Aiming to Ensure Global Economic Justice

By Thuku Kariuki - Kenya, a country where tax fairness has recently sparked significant activism, is hosting an international event that could shift more of the revenue burden onto the rich and the most profitable corporations worldwide.

The Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation kicked off Monday in Nairobi. The conference aims to pave the way for new tax systems across the globe. Activists hope these reforms will generate funds for climate change adaptation, biodiversity conservation, and easing financial burdens on the poor.

This is the third session, following two earlier meetings in New York in August. The UN is encouraging international organizations, civil society, and other relevant stakeholders to contribute to the committee’s work.

Several activist organizations plan to make their voices heard during the proceedings. Act Alliance, a global faith-based coalition that promotes locally-led and coordinated humanitarian and development efforts, is one of them. Secretary-General Rudelmar Bueno de Fario commented on the Tax Convention:

"With austerity growing worldwide and the climate crisis deepening, responsible leaders cannot miss this opportunity to change a system that wastes resources and concentrates wealth in the hands of a few individuals and corporations."

Tax Justice Network Africa also aims to influence the negotiations. Executive Director Chenai Mukumba stated:

"The stakes for Africa in these negotiations are real. Every dollar lost to tax abuse is a clinic left understaffed, a school under-resourced, and a delayed response to the climate crisis. Africa has been clear about what is needed to build fair and effective tax systems. This is our chance to secure global rules that uphold equity, restore taxing rights to our countries, and ensure multinationals and wealthy elites contribute their fair share. We are not just participating in this process; we are shaping its direction to reflect the realities and ambitions of the African continent."

The conference, running from November 10 to 19, has a clear agenda. Week one will focus on the Framework Convention, covering the text of the legally binding agreement. Negotiators will address commitments, including taxing the rich, ensuring fair allocation of taxing rights, and taxation for sustainable development. The week will conclude with discussions on the taxation of cross-border services, a topic the UN expects to have a significant impact.

Week two will focus on preventing and resolving tax disputes, with international agency commitments playing a key role in ensuring effectiveness.

The Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation kicked off Monday in Nairobi. 

Environmental organizations see the meetings as an opportunity to secure funding for issues ranging from climate change to wildlife conservation, boosting the blue economy, and halting deforestation. By closing loopholes, increasing transparency, and strengthening rules against tax abuse, governments could mobilize resources for climate adaptation, loss and damage, and biodiversity protection. For many countries, especially in the Global South, this could reduce dependence on unpredictable aid flows.

Bringing the meeting to Africa is also strategic in influencing tax policy on the continent. In many countries, prominent businesses and wealthy individuals often avoid taxes altogether. Tax justice has been a loud cry in Kenya, particularly during protests over new tax laws early in President William Ruto’s term. Tens of thousands of young people took to the streets, prompting the government to rescind several levies.

Many in Africa also see this as a chance to finally ensure industrialized nations pay their share for contributing to climate change. While pledges have been made at international climate meetings, including the ongoing COP summit in Belém, Brazil, much of the promised funding has yet to materialize. Closing tax loopholes and ensuring the rich pay fairly could finally unlock these resources.

Mukumba emphasized this ahead of the conference:

"As negotiations move into text-based discussions, we need clarity of purpose. Africa must remain consistent in defending fair allocation of taxing rights, transparency, and the ability of governments to mobilize domestic resources. This is not just technical work; it is about securing the fiscal space to deliver dignity for our people."

Bueno de Fario added that the principles apply globally:

"A fair global tax system is indispensable for delivering on climate justice and ensuring that the most vulnerable communities are not left behind."

Over the next two weeks, the world will be watching and listening for discussions that could directly impact communities everywhere. Effective and fair tax systems have the potential to generate resources that meet critical needs. If the right voices are heard and heeded, this convention could mark a new beginning for social justice in Africa