By CIVICUS
Jun 17 2026 (IPS) CIVICUS discusses a proposed United Nations (UN) tax treaty with Jenny Ricks, General Secretary of Fight Inequality Alliance, a global movement that organises to counter the concentration of power and wealth in the hands of a small elite. Jenny Ricks
The UN Framework Convention on International Tax Cooperation is a proposed international treaty currently under negotiation. It aims to make global tax governance more inclusive, transparent and equitable, shifting it away from the Organisation for Economic Co-operation and Development (OECD) and giving the global majority a genuine say in rules that have long been set by wealthy states. Why do we need a global tax treaty, and what would an ambitious one look like? Every year, trillions of dollars are drained from public services through tax avoidance, tax havens and sweetheart deals negotiated by and for the wealthiest corporations and people on the planet. This is a system designed by a powerful few, and it’s working exactly as intended. Countries across the global majority are losing money they urgently need for climate adaptation, hospitals and schools while billionaires park fortunes in jurisdictions that ask no questions.
An ambitious treaty must set minimum effective tax rates on corporate profits and extreme wealth, make automatic information sharing a baseline rather than an aspiration, and put in place binding commitments rather than voluntary frameworks that elites can walk away from when the political heat rises. The goal has to be redistribution at scale. Anything less is rearranging deck chairs on a sinking ship. How does the UN Convention compare to the OECD’s approach, and where might it fall short? The OECD process was built by rich countries, for rich countries. The global majority had only observer status in negotiations that fundamentally shaped their economic futures. That’s the original sin of the existing framework and no amount of technical refinement changes the underlying power imbalance baked into it.
The UN Convention changes the venue and potentially changes the power balance. When every country has a voice and a vote, the interests of the majority of the world’s people have at least a fighting chance of being reflected in the outcome.
The shortcomings are real, though. Ambition gets negotiated down. Large economies drag their feet, threaten opt-outs or simply refuse to ratify. The convention’s potential is significant, but potential and outcome are very different things, and we have seen promising processes hollowed out before. Without a fundamental rethinking of the international system, including the UN itself, to put power firmly in the hands of the global majority, enforcement will remain elusive. Who’s pushing the treaty forward, and who’s standing in the way? States with the most to gain have shown the most political courage, while those that have profited most from the existing architecture are throwing sand in the gears. This pattern is not coincidental. Governments protecting the interests of their wealthiest people and most powerful corporations are the obstacle. The barriers are political, rooted in elite self-interest, and naming that clearly matters.
The negotiations are ongoing and fast-moving. For the latest developments, the Tax Justice Network database is the best place to look. How is civil society influencing the treaty process? The movement to tax the super-rich has to be built from the national to the global level. Movements shape what’s considered possible before politicians decide what’s acceptable. When we mobilise people in Kenya, Malaysia and Peru, in the streets and in people’s assemblies, we change the political cost calculation for decision-makers domestically and internationally. We demonstrate that there’s a constituency demanding this change, that it’s a matter of survival for millions of families, not an abstraction debated in Geneva conference rooms.
Fight Inequality Alliance and our allies have worked to surface frontline voices and lived experience in spaces that tend to run on position papers and spreadsheets. We have supported national alliances to bring their governments to the table with clear demands. We have made visible who benefits from the status quo, and that visibility increases accountability. Civil society doesn’t win these fights alone, but without sustained pressure from organised movements, the political space to win them simply doesn’t open. What do civil society and states need to do to ensure equitable global taxation? States that have pushed hardest for an ambitious convention must hold firm. Dilution always comes in the final stages, when powerful interests feel threatened. They should ratify promptly, implement genuinely and resist pressure from wealthier governments to hollow out enforcement mechanisms.
For civil society, the task is sustained pressure and political education. People need to understand the connection between tax justice and the hospital that closed, the school that’s crumbling, the debt that their governments cannot escape. That connection is real and it’s political, and once people see it, they don’t unsee it. That’s how movements grow and how the terms of debate shift. We need more of that, faster and bigger, and we need organisations with resources and reach to invest in building those connections alongside us, rather than commenting on the process from a distance. GET IN TOUCH Website Facebook Instagram LinkedIn Twitter Jenny Ricks/LinkedIn SEE ALSO Global governance: power politics tests global rules CIVICUS | State of Civil Society Report 2026 UN at 80: a struggle for renewal in a time of crises CIVICUS Lens 19.Sep.2025 Trillions at stake in quest for tax justice CIVICUS Lens 31.Mar.2025