By Faustina Djabatey, NETRIGHT
Accra, September 10, 2026— The Network for Women’s Rights in Ghana (NETRIGHT), on Tuesday, 25th August, organised a webinar to strengthen civil society understanding and engagement in the ongoing negotiations towards a United Nations (UN) Framework Convention on International Tax Cooperation.
The webinar, held under NETRIGHT’s Scaling Up Tax Justice Project, supported by Tax Justice Network Africa, brought together civil society organisations, tax justice advocates and other stakeholders to enhance their capacity on the emerging global tax framework, Ghana’s interests in the negotiations, and opportunities for civil society organisations (CSOs) to influence the process.
Opening the session, NETRIGHT emphasised that tax justice is fundamentally an issue of economic justice and gender equality. How governments raise revenue has significant implications for who bears the tax burden, who benefits from public spending, and the ability of governments to finance essential public services and address inequality.
The webinar highlighted concerns that the current international tax system has historically been shaped largely through processes led by developed countries, particularly through the Organisation for Economic Co-operation and Development (OECD). According to resource person Maureen Mburu, Tax and Gender Lead with the Global Alliance for Tax Justice, this system has often left developing countries, including those in Africa, with limited influence over the rules that govern international taxation.
Ms. Mburu explained that existing rules can restrict the ability of source countries such as Ghana to tax income generated within their economies. Challenges relating to residence-based taxation, transfer pricing, double taxation agreements and the taxation of digital economic activities can contribute to revenue losses for developing countries.
These challenges have wider implications for development. Reduced government revenue can shrink fiscal space, increase reliance on regressive consumption taxes and borrowing, and constrain spending on critical sectors such as health, education and social protection. The burden of inadequate public services can disproportionately fall on women, particularly through increased unpaid and undervalued care work.
Against this background, the proposed UN Framework Convention on International Tax Cooperation presents an opportunity to reshape global tax governance around greater inclusiveness, fairness and development needs. Unlike existing arrangements where developing countries have not always had an equal voice, the UN process is open to all UN member states on the basis of sovereign equality.
The negotiations, which formally commenced in 2025, are now moving from broad discussions towards negotiations on concrete treaty language. Three legal instruments are currently under consideration: the UN Framework Convention on International Tax Cooperation, a protocol on the taxation of income derived from cross-border services, and a protocol on the prevention and resolution of tax disputes.
Participants were encouraged to pay close attention to the wording of the emerging convention, as seemingly small differences in language can determine whether obligations are binding or merely aspirational. The webinar stressed the importance of ensuring that the core convention contains substantive commitments rather than relying heavily on optional protocols.
Key issues under discussion include the fair allocation of taxing rights, strengthening source-country taxation, tackling illicit financial flows, tax avoidance and evasion, addressing harmful tax practices, improving the exchange of tax information, public country-by-country reporting and strengthening the institutional role of the Conference of the Parties (COP).
Ms. Mburu also underscored the importance of ensuring that the future tax system is gender-responsive. She noted that tax systems are not gender-neutral because taxation and government spending affect women and men differently due to differences in income, employment, asset ownership, economic participation and unpaid care responsibilities.
She urged CSOs to move beyond treating gender as a stand-alone issue and instead mainstream feminist perspectives across the various areas of the negotiations. A fairer allocation of taxing rights, stronger action against illicit financial flows and improved domestic resource mobilisation, she argued, could expand governments’ fiscal space to finance gender-responsive public services.
The webinar also provided insight into Ghana’s role in the negotiations. Daniel Nuer, Technical Advisor at the Ministry of Finance and Vice-Chairman of the Bureau of the UN Intergovernmental Negotiating Committee for the Framework Convention on International Tax Cooperation, explained that Ghana is playing a significant role within both the UN negotiating process and the African Group.
Ghana is one of four African countries represented on the Bureau of the Intergovernmental Negotiating Committee, alongside Egypt, Nigeria and Kenya. Ghana also co-leads the workstream responsible for the framework convention and contributes to coordination within the African Group.
Mr. Nuer explained that African countries have sought to negotiate as a bloc, with the 54 African UN member states working towards common positions. Key African priorities include stronger source-country taxing rights, improved international cooperation, greater transparency, action against illicit financial flows and a strong implementation mechanism.
The webinar identified several entry points for CSO engagement. These include building relationships with Ghana’s Ministry of Finance, Ghana Revenue Authority, Parliament and government negotiators; developing evidence-based national positions; monitoring Ghana’s negotiating positions; participating in African and global CSO networks; and contributing concrete proposals for treaty language.
Participants were particularly encouraged to engage with the African Civil Society Working Group on the UN Tax Convention, coordinated by Tax Justice Network Africa, and other global tax justice and tax-and-gender advocacy platforms.
The discussions reinforced that the UN Tax Convention should not remain a technical conversation limited to governments and tax experts. Civil society has an important role in generating evidence, educating citizens, monitoring government commitments, advocating for progressive outcomes and ensuring that the interests of Ghana, particularly women and marginalised groups, are reflected in the emerging global tax system.
As negotiations continue, NETRIGHT called for stronger coordination among CSOs working across tax justice, economic justice, gender equality and development.
With the next Africa-based negotiating session scheduled to take place in Nairobi, participants were encouraged to follow the process closely and strengthen their engagement with Ghana’s delegation and the broader African civil society movement.