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To the kind attention of:
Ministers of Finance,
Ministers of Foreign Affairs,
Permanent Representatives and Permanent Observers to the United Nations in New York
United Nations Secretariat, Agencies and Programmes.
3 November 2023
Subject: UNGA Second Committee Draft Resolution on Promotion of Inclusive and
Effective International Tax Cooperation at the United Nations (A/C.2/77/L.18)
Your Excellencies, Ministers and distinguished representatives of UN Member States,
We, the undersigned civil society organisations and trade unions, strongly support and
welcome the United Nations General Assembly Draft Resolution on Promotion of Inclusive
and Effective International Tax Cooperation at the UN (A/C.2/78/L.18). We commend the
Africa Group for its excellent leadership on this issue, and we find that the draft captures and
builds on the spirit of international cooperation that led to the adoption, by consensus, of last
year’s landmark Resolution A/RES/77/244 on the same topic. We now call on all governments
to maintain and reinforce this spirit by supporting the draft resolution, and work actively to
promote its adoption as a matter of highest priority and urgency.
As the negotiations progress in the 2nd
Committee of the UN General Assembly, we specifically
call on all governments to ensure that the level of ambition and key elements of the resolution
are kept intact. In particular, we would like to stress the following elements, which we believe
are crucial to maintain:
1. The establishment of a Member State-led, open-ended ad hoc intergovernmental
committee to elaborate a comprehensive UN Tax Convention (paragraph 3).
Such a UN Convention could never entail duplication, because it would be the
world’s first truly global agreement on international tax cooperation. Until now, the
world has never seen a fully inclusive intergovernmental body where all countries can
participate on an equal footing, and this injustice is at the heart of the failure of the
international tax system. None of the existing international tax agreements have ever
been globally endorsed, and they are all too often biased against the interests and
concerns of developing countries. Furthermore, not even OECD countries are currently
in agreement as regards the global tax rules and principles. This situation has
contributed to large-scale illicit financial flows through international tax loopholes;
international tax conflicts; instability and deep inconsistencies between tax laws of
different countries. All countries have paid a high price for this failure, but the impacts
on developing countries have been particularly hard.
The UN remains the only truly universal body where all countries participate as equals,
and the negotiation of a UN Tax Convention entails a unique opportunity to build
bridges between governments. We applaud the Africa Group for issuing an invitation
to all countries of the world to engage in such a negotiation, and urge all other
governments to show a similar spirit of cooperation and support this crucial initiative.
2. Approaching the issue of international tax cooperation as an issue of high priority
and urgency – by aiming to finish the UN Tax Convention by June 2025 (paragraph
4).
The urgency of this matter cannot be overstated. In light of the Covid-19 pandemic,
all-time high public debt service payments and the “cost of living crisis”, the fight to
increase domestic resource mobilisation and combat illicit financial flows has never
been more vital. In the State of Tax Justice Report 2023, Tax Justice Network has
estimated that international tax abuse is costing countries US$480 billion in lost tax
income every year.1
Faced with the challenges of financing the achievement of the
Sustainable Development Goals and combatting the global environmental crises, it is
clear that the international community must take urgent action to strengthen
international tax cooperation and stop the immense bleeding of public resources.
3. Pursuing a comprehensive UN Tax Convention with a holistic scope and sufficient
flexibility and resilience to continuously ensure equitable results as the
international tax cooperation landscape evolves.
In line with the draft resolution proposed by the Africa Group, we believe that a UN
Tax Convention should comprehensively address key issues in urgent need of
intergovernmental agreement, including tax-related illicit financial flows and the
taxation of income derived from the provision of cross-border services in an
increasingly digitalized and globalized economy (paragraph 6(c)). The Convention
should also incorporate other key needs and priorities of countries, and in particular
developing countries (paragraph 6(a)), such as progressive taxation.
International tax cooperation cannot be built on guidelines and voluntary
frameworks. It requires legally binding agreements between governments, and for
over a century, governments have been signing such agreements bilaterally. But in
order to establish an inclusive, effective, fair and coherent international framework, it
is high time to negotiate a global agreement – in the form of a comprehensive UN
Convention. Furthermore, in order to ensure long-term sustainability and flexibility,
and with an aim to allowing a stepwise approach to building intergovernmental
consensus (paragraph 6(b)), we also believe that the Convention must establish a fair,
transparent and fully inclusive tax governance framework that allows for the
negotiation of additional legally binding agreements (in the form of protocols) in the
future.
1
Tax Justice Network, ‘State of Tax Justice 2023’, 25 July 2023, https://taxjustice.net/reports/the-state-of-tax-
justice-2023/
4. Establishing clear links between international taxation and other key UN agendas
(paragraph 6(b)).
In its draft resolution, the Africa Group has highlighted the importance of linking the
issue of international taxation to other key areas, including sustainable development,
inequality, the environment, gender, health and intergenerational aspects. We find
this to be of utmost importance. For far too long, intergovernmental negotiations on tax
have been absent from the UN space, and thus disconnected from the broader UN
agenda. This, despite the fact that fair and progressive tax systems, supported by an
inclusive and effective global governance system, are vital for the achievement of the
Sustainable Development Goals, protection of human rights and the global fight against
environmental crises.
5. Ensuring the full and effective participation of civil society in the
intergovernmental UN tax process to develop a new UN Tax Convention
(paragraph 4).
We strongly welcome the emphasis on the importance of civil society participation,
which the Africa Group has included in the draft resolution. Fair, effective and
transparent tax systems are a central element of democracy, and vital for ensuring
economic, social and environmental justice. We, the undersigned civil society
organisations and trade unions, have a strong engagement on these issues at the
national, regional and global levels, and believe that inclusivity and active
participation of observers in global negotiations is vital for ensuring fair, effective,
legitimate and democratic global governance on tax. We stand ready to make our
contributions and bring in-depth knowledge from all regions of the world about the
devastating impacts of the failure of international tax cooperation, including the
continued bleeding of public resources in the form of illicit financial flows. We also
bring concrete and specific proposals for solutions, including for how a future UN
Convention on Tax could be designed.2
We remain at your disposal if you would like to receive more information or would like to
meet to discuss this issue further.
Yours sincerely,
Civil Society Financing for Development Mechanism (www.csoforffd.org)
Signatories
1. Civil Society Financing for Development (FfD) Mechanism International
2. Global Alliance for Tax Justice (GATJ) International
3. 11.11.11 Belgium
4. AbibiNsroma Foundation (ANF) Ghana
2
Global Alliance for Tax Justice and the European Network on Debt and Development (Eurodad), ‘Proposal for
a United Nations Convention on Tax’, March 2022, https://www.eurodad.org/un_tax_convention
5. ACT Alliance International
6. ActionAid International International
7. Adamadeya ry Finland
8. African Forum and Network on Debt and Development (AFRODAD) Africa
9. AidWatch Canada Canada
10. Akina Mama wa Afrika Africa
11. All India Disaster Mitigation Institute India
12. ALL INDIA WOMEN HAWKER FEDERATION India
13. All Nepal Peasants federation Nepal
14. ALLIANCE CONTRE LA PAUVRETE AU MALI/AP-MALI/GCAP-
MALI Mali
15. Alliance Sud Switzerland
16. Amnesty International International
17. APIT Portugal
18. Armenian Constitutional Right - Protective Centre (ACRPC) NGO Armenia
19. Asian Peoples' Movement on Debt and Development Asia
20. Asociación Civil por la Igualdad y la Justicia Argentina
21. Asociación Mujeres Emprendedoras de Alta Verapaz MEAV Guatemala
22. Association de Développement Agricole Educatif et Sanitaire de Manono
ADAES Democratic Republic of Congo
23. Association For Promotion Sustainable Development India
24. Association Nigerienne des Scouts de l’Environnement ANSEN Niger
25. Attac Austria Austria
26. Attac Finland Finland
27. Bangladesh Krishok Federation Bangladesh
28. Bond UK United Kingdom
29. Botswana Council of Churches Botswana
30. Bread for the World/ Brot für die Welt Germany
31. Bretton Woods Project United Kingdom
32. Campaña Latinoamericana por el Derecho a la Educación Brazil
33. Canadians for Tax Fairness Canada
34. Candid Concepts Development Caribbean
35. Carbone Guinée Guinea
36. Caribbean Policy Development Centre Caribbean
37. CCFD-Terre Solidaire France
38. Center for Economic and Social Rights (CESR) US/ International
39. Centre for Environment, Human Rights & Development Forum -
CEHRDF Asia
40. Centre for International Corporate Tax Accountability & Research
(CICTAR) Australia
41. Centre Régional Africain pour le Développement Endogène et
Communautaire (CRADEC) Cameroon
42. Centro de estudios de derecho, justicia y sociedad - Dejusticia Colombia
43. Centro de Estudios Legales y Sociales (CELS) Argentina
44. Cholistan Development council Pakistan
45. Christian Aid International
46. Christian Aid Ireland Ireland
47. Christian Council Church Mozambique
48. CIEDUR RED GENERO Y COMERCIO South America
49. Civil Society SDGs Campaign GCAP Zambia Zambia
50. Clean Air Action Group Hungary
51. Coalition Nationale des Organisations Féministes pour laGénération
Egalité du Gabon (CNOFGEG) Gabon
52. COAST Foundation Bangladesh
53. Collectif Sénégalais des Africaines pour la Promotion de l'Éducation
Relative à l'Environnement (COSAPERE) Senegal
54. Comisión Nacional de Enlace CNE Costa Rica
55. Committee on Fiscal Studies Kenya
56. Community service and Development Action COSDA Somalia
57. Cooperation Committee for Cambodia (CCC) Cambodia
58. Council of Churches in Namibia (CCN) Namibia
59. CRASH - Coalition for Research and Action for Social Justice and Human
Dignity Finland
60. Creatura Think & Do Tank ry Finland
61. Croatian Platform for International Citizen Solidarity (CROSOL) Croatia
62. Crofter Foundation Pakistan
63. DECIDAMOS, Campaña por la Expresion ciudadana Paraguay
64. Defensores do planeta Brazil
65. Democracy Forum Vasudhaiva Kutumbakam Finland
66. Desk for Social Development of the Evangelical Lutheran Church in the
Republic of Namibia (DfSD-ELCRN) Namibia
67. DISABILITY PEOPLES FORUM UGANDA Uganda
68. Economic Justice Network of FOCCISA South Africa
69. Electra Energy Greece
70. Enda Colombia Colombia
71. Equidad de Género: Ciudadanía, Trabajo y Familia Mexico
72. European Network on Debt and Development (Eurodad) Europe
73. European Network on Independent Living Europe
74. Fair Tax Foundation United Kingdom
75. Felm Finland
76. Financial Justice Ireland Ireland
77. Financial Transparency Coalition International
78. Finnish Development NGOs Fingo Finland
79. Finnwatch Finland
80. Food Sovereignty and Climate justice Network South Asia
81. Forum for Women in Democracy Uganda
82. Freedom from Debt Coalition Philippines
83. Fundación Nacional para el Desarrollo El Salvador
84. Fundacion SES Argentina
85. Fundar Centro de Análisis e Investigación Mexico
86. GCAP LAC Latin America and Caribbean
87. Genç Düşünce Enstitüsü Turkey
88. Gender and Development Network (GADN) United Kingdom
89. Gender and Economy Research Center NPGE Brazil
90. Gestos (soropositividade, comunicação e gênero) Brazil
91. Global Call to Action Against Poverty (GCAP) International
92. Global Campaign for Education (GCE) International
93. Global Initiative for Economic, Social and Cultural Rights (GI-ESCR) International
94. Global Peace and Development Organization Liberia
95. Global Policy Forum International
96. Global Redistribution Advocates International
97. Global Social Justice International/Switzerland
98. Global South Coalition for Dignified Menstruation International
99. Greenpeace International
100.Groupe de Réflexion et d'Initiative pour l'Avancement de la Grand'Anse
(GRIAG) Haiti
101.Growthwatch India India
102.GRUPO NACIONAL DE PRESUPUESTO PUBLICO Peru
103.GT Agenda 2030 (CS working group for the 2030 Agenda) Brazil
104.Halley Movement Coalition- Mauritius Mauritius
105.HIMALAYA NITI ABHIYAN India
106.IMCS Pax Romana Mexico
107.Independent Living Institute Sweden
108.Indian Social Action Forum (INSAF) India
109.Inesc - Instituto de Estudos Socioeconômicos Brazil
110.Iniciativa por los Derechos Humanos en la Política Fiscal Latin America
111.Initiative Citoyenne pour l'Environnement et le Développement Durable
(ICED) Burundi
112.Initiative for Social and Economic Rights (ISER - Uganda) Uganda
113.INPADE Latin America
114.Institute for Economic Justice (IEJ) South Africa
115.Instituto Centroamericano de Estudios Fiscales (ICEFI) Guatemala
116.Instituto Justiça Fiscal Brazil
117.International Association of Charities International
118.International Federation of Social Workers International
119.International Network of Liberal Women The Netherlands
120.KASYANO Democratic Republic of Congo
121.Kissan Kerkela Pakistan
122.Kopin Malta
123.KOTHOWAIN (vulnerable peoples dev. org) Bangladesh
124.Labour Education Foundation Pakistan
125.LATINDADD - Red Latinoamericana por Justicia Económica y Social Latin America
126.Loss & Damage Collaboration International
127.Malawi Economic Justice Network MEJN Malawi
128.MenaFem Movement for Economic, Development and Ecological Justice Mena
129.Mines mineral and people India
130.Misère Option Zéro Togo
131.Movimiento Tzuk Kim-pop Guatemala
132.MyRight International
133.Nash Vek Public Foundation Kyrgyzstan
134.National Ethical Service United States of America
135.NATIONAL HAWKER FEDERATION India
136.National Society of Conservationists - FoE Hungary Hungary
137.NGO Federation of Nepal Nepal
138.Nkoko Iju Africa Kenya
139.Norwegian Church Aid Norway
140.Norwegian Forum for Development and Environment Norway
141.Norwegian Students' and Academics' International Assistance Fund -
SAIH Norway
142.O.C.A.M.E. Ecuador
143.Oil Change International International
144.Okogun Odigie Safewomb International Foundation Nigeria
145.ONG Plus de Sida dans les Familles Gabon
146.Oxfam International
147.Pakistan Fisherfolk Forum Pakistan
148.Pakistan Kisan Rabita Committee Pakistan
149.Partners In Health International
150.Povod institute Slovenia
151.PRAKARSA Indonesia
152.Progressive Labour Federation Pakistan
153.Public Services Labor Independent Confederation (PSLINK-PUBLIK) Philippines
154.Radha Paudel Foundation Nepal
155.REACHOUT SALONE Sierra Leone
156.Red de Justicia Fiscal de América Latina y El Caribe
Latin America and the
Caribbean
157.Red Mexicana de Acción frente al Libre Comercio (RMALC) Mexico
158.Re-Generation Canada
159.Renafes Senegal
160.RENICC Nicaragua
161.Right to Education Initiative International
162.Rural Area Development Programme (RADP) Nepal/South Asia
163.Rural Reconstruction Nepal Nepal
164.Save the Children International
165.SENTRO LABOR Philippines
166.Siemenpuu Foundation Finland
167.SKOP - The National Platform of Maltese NGDOs Malta
168.SocDevJustice Germany
169.Society for International Development (SID) International
170.Solidarité des Femmes sur le Fleuve Congo Democratic Republic of Congo
171.SOLIDARITÉ FÉMININE POUR LA PAIX ET LE DÉVELOPPEMENT
INTÉGRAL “SOFEPADI “ Democratic Republic of Congo
172.SOMO The Netherlands
173.South Asia Alliance for Poverty Eradication (SAAPE) Nepal
174.Southern and Eastern Africa Trade Information and Negotiations Institute
(SEATINI) Uganda Uganda
175.Success Capital Organisation Botswana
176.Sukaar Welfare Organization Pakistan
177.Swera Foundation Pakistan
178.Syndicat Chrétien des Travailleurs du Congo SCTC Democratic Republic of Congo
179.TAFJA NEPAL Nepal
180.Tameer e Nou Women Workers Organisation Pakistan
181.Tax and Fiscal Justice Alliance Nepal
182.Tax and Fiscal Justice-Asia (TAFJA) Asia
183.Tax Justice Europe (TJ-E) Europe
184.Tax Justice Italia Italy
185.Tax Justice Netherlands The Netherlands
186.Tax Justice Network International
187.Tax Justice Network Africa Africa
188.Tax Justice Network Australia Australia
189.Tax Justice Norway Norway
190.Tax Justice UK United Kingdom
191.TaxEd Alliance International
192.Taxmenow – Initiative für Steuergerechtigkeit e.V.
Germany / Austria /
Switzerland
193.The Christian Council of Mozambique Mozambique
194.The Lutheran World Federation (LWF) International
195.TRADE JUSTICE PILIPINAS Philippines
196.Transparency International Zimbabwe Zimbabwe
197.Trend Asia Indonesia
198.Unitarian Universalist Service Committee United States of America
199.Uniting Church in Australia, Synod of Victoria and Tasmania Australia
200.URGENCE CONTRE LA FAIM (UCF) Chad
201.Vienna Institute for International Dialogue and Cooperation (VIDC) Austria
202.VWA FANM AYISYÈN (VFA) Haiti
203.Wemos The Netherlands
204.WIDE - Network for Women´s Rights and Feminist Perspectives in
Development Austria
205.WomanHealth Philippines Philippines
206.Women Empowerment Against Poverty of Nepal (WEAPoN) Nepal
207.Women Engage for a Common Future Germany
208.Women's Environment and Development Organization (WEDO) United States of America
209.World Economy, Ecology & Development - WEED Germany
210.Youth For Tax Justice Network Africa
211.ZIMBABAWE COUNCIL OF CHURCHES Zimbabwe
212.Zimbabwe coalition on debt and development Zimbabwe

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Over 200 CSOs and Trade Unions support UN Draft Resolution for Inclusive Tax Cooperation

  • 1. To the kind attention of: Ministers of Finance, Ministers of Foreign Affairs, Permanent Representatives and Permanent Observers to the United Nations in New York United Nations Secretariat, Agencies and Programmes. 3 November 2023 Subject: UNGA Second Committee Draft Resolution on Promotion of Inclusive and Effective International Tax Cooperation at the United Nations (A/C.2/77/L.18) Your Excellencies, Ministers and distinguished representatives of UN Member States, We, the undersigned civil society organisations and trade unions, strongly support and welcome the United Nations General Assembly Draft Resolution on Promotion of Inclusive and Effective International Tax Cooperation at the UN (A/C.2/78/L.18). We commend the Africa Group for its excellent leadership on this issue, and we find that the draft captures and builds on the spirit of international cooperation that led to the adoption, by consensus, of last year’s landmark Resolution A/RES/77/244 on the same topic. We now call on all governments to maintain and reinforce this spirit by supporting the draft resolution, and work actively to promote its adoption as a matter of highest priority and urgency. As the negotiations progress in the 2nd Committee of the UN General Assembly, we specifically call on all governments to ensure that the level of ambition and key elements of the resolution are kept intact. In particular, we would like to stress the following elements, which we believe are crucial to maintain: 1. The establishment of a Member State-led, open-ended ad hoc intergovernmental committee to elaborate a comprehensive UN Tax Convention (paragraph 3). Such a UN Convention could never entail duplication, because it would be the world’s first truly global agreement on international tax cooperation. Until now, the world has never seen a fully inclusive intergovernmental body where all countries can participate on an equal footing, and this injustice is at the heart of the failure of the international tax system. None of the existing international tax agreements have ever been globally endorsed, and they are all too often biased against the interests and concerns of developing countries. Furthermore, not even OECD countries are currently in agreement as regards the global tax rules and principles. This situation has contributed to large-scale illicit financial flows through international tax loopholes; international tax conflicts; instability and deep inconsistencies between tax laws of different countries. All countries have paid a high price for this failure, but the impacts on developing countries have been particularly hard.
  • 2. The UN remains the only truly universal body where all countries participate as equals, and the negotiation of a UN Tax Convention entails a unique opportunity to build bridges between governments. We applaud the Africa Group for issuing an invitation to all countries of the world to engage in such a negotiation, and urge all other governments to show a similar spirit of cooperation and support this crucial initiative. 2. Approaching the issue of international tax cooperation as an issue of high priority and urgency – by aiming to finish the UN Tax Convention by June 2025 (paragraph 4). The urgency of this matter cannot be overstated. In light of the Covid-19 pandemic, all-time high public debt service payments and the “cost of living crisis”, the fight to increase domestic resource mobilisation and combat illicit financial flows has never been more vital. In the State of Tax Justice Report 2023, Tax Justice Network has estimated that international tax abuse is costing countries US$480 billion in lost tax income every year.1 Faced with the challenges of financing the achievement of the Sustainable Development Goals and combatting the global environmental crises, it is clear that the international community must take urgent action to strengthen international tax cooperation and stop the immense bleeding of public resources. 3. Pursuing a comprehensive UN Tax Convention with a holistic scope and sufficient flexibility and resilience to continuously ensure equitable results as the international tax cooperation landscape evolves. In line with the draft resolution proposed by the Africa Group, we believe that a UN Tax Convention should comprehensively address key issues in urgent need of intergovernmental agreement, including tax-related illicit financial flows and the taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy (paragraph 6(c)). The Convention should also incorporate other key needs and priorities of countries, and in particular developing countries (paragraph 6(a)), such as progressive taxation. International tax cooperation cannot be built on guidelines and voluntary frameworks. It requires legally binding agreements between governments, and for over a century, governments have been signing such agreements bilaterally. But in order to establish an inclusive, effective, fair and coherent international framework, it is high time to negotiate a global agreement – in the form of a comprehensive UN Convention. Furthermore, in order to ensure long-term sustainability and flexibility, and with an aim to allowing a stepwise approach to building intergovernmental consensus (paragraph 6(b)), we also believe that the Convention must establish a fair, transparent and fully inclusive tax governance framework that allows for the negotiation of additional legally binding agreements (in the form of protocols) in the future. 1 Tax Justice Network, ‘State of Tax Justice 2023’, 25 July 2023, https://taxjustice.net/reports/the-state-of-tax- justice-2023/
  • 3. 4. Establishing clear links between international taxation and other key UN agendas (paragraph 6(b)). In its draft resolution, the Africa Group has highlighted the importance of linking the issue of international taxation to other key areas, including sustainable development, inequality, the environment, gender, health and intergenerational aspects. We find this to be of utmost importance. For far too long, intergovernmental negotiations on tax have been absent from the UN space, and thus disconnected from the broader UN agenda. This, despite the fact that fair and progressive tax systems, supported by an inclusive and effective global governance system, are vital for the achievement of the Sustainable Development Goals, protection of human rights and the global fight against environmental crises. 5. Ensuring the full and effective participation of civil society in the intergovernmental UN tax process to develop a new UN Tax Convention (paragraph 4). We strongly welcome the emphasis on the importance of civil society participation, which the Africa Group has included in the draft resolution. Fair, effective and transparent tax systems are a central element of democracy, and vital for ensuring economic, social and environmental justice. We, the undersigned civil society organisations and trade unions, have a strong engagement on these issues at the national, regional and global levels, and believe that inclusivity and active participation of observers in global negotiations is vital for ensuring fair, effective, legitimate and democratic global governance on tax. We stand ready to make our contributions and bring in-depth knowledge from all regions of the world about the devastating impacts of the failure of international tax cooperation, including the continued bleeding of public resources in the form of illicit financial flows. We also bring concrete and specific proposals for solutions, including for how a future UN Convention on Tax could be designed.2 We remain at your disposal if you would like to receive more information or would like to meet to discuss this issue further. Yours sincerely, Civil Society Financing for Development Mechanism (www.csoforffd.org) Signatories 1. Civil Society Financing for Development (FfD) Mechanism International 2. Global Alliance for Tax Justice (GATJ) International 3. 11.11.11 Belgium 4. AbibiNsroma Foundation (ANF) Ghana 2 Global Alliance for Tax Justice and the European Network on Debt and Development (Eurodad), ‘Proposal for a United Nations Convention on Tax’, March 2022, https://www.eurodad.org/un_tax_convention
  • 4. 5. ACT Alliance International 6. ActionAid International International 7. Adamadeya ry Finland 8. African Forum and Network on Debt and Development (AFRODAD) Africa 9. AidWatch Canada Canada 10. Akina Mama wa Afrika Africa 11. All India Disaster Mitigation Institute India 12. ALL INDIA WOMEN HAWKER FEDERATION India 13. All Nepal Peasants federation Nepal 14. ALLIANCE CONTRE LA PAUVRETE AU MALI/AP-MALI/GCAP- MALI Mali 15. Alliance Sud Switzerland 16. Amnesty International International 17. APIT Portugal 18. Armenian Constitutional Right - Protective Centre (ACRPC) NGO Armenia 19. Asian Peoples' Movement on Debt and Development Asia 20. Asociación Civil por la Igualdad y la Justicia Argentina 21. Asociación Mujeres Emprendedoras de Alta Verapaz MEAV Guatemala 22. Association de Développement Agricole Educatif et Sanitaire de Manono ADAES Democratic Republic of Congo 23. Association For Promotion Sustainable Development India 24. Association Nigerienne des Scouts de l’Environnement ANSEN Niger 25. Attac Austria Austria 26. Attac Finland Finland 27. Bangladesh Krishok Federation Bangladesh 28. Bond UK United Kingdom 29. Botswana Council of Churches Botswana 30. Bread for the World/ Brot für die Welt Germany 31. Bretton Woods Project United Kingdom 32. Campaña Latinoamericana por el Derecho a la Educación Brazil 33. Canadians for Tax Fairness Canada 34. Candid Concepts Development Caribbean 35. Carbone Guinée Guinea 36. Caribbean Policy Development Centre Caribbean 37. CCFD-Terre Solidaire France 38. Center for Economic and Social Rights (CESR) US/ International 39. Centre for Environment, Human Rights & Development Forum - CEHRDF Asia 40. Centre for International Corporate Tax Accountability & Research (CICTAR) Australia 41. Centre Régional Africain pour le Développement Endogène et Communautaire (CRADEC) Cameroon 42. Centro de estudios de derecho, justicia y sociedad - Dejusticia Colombia 43. Centro de Estudios Legales y Sociales (CELS) Argentina 44. Cholistan Development council Pakistan 45. Christian Aid International 46. Christian Aid Ireland Ireland
  • 5. 47. Christian Council Church Mozambique 48. CIEDUR RED GENERO Y COMERCIO South America 49. Civil Society SDGs Campaign GCAP Zambia Zambia 50. Clean Air Action Group Hungary 51. Coalition Nationale des Organisations Féministes pour laGénération Egalité du Gabon (CNOFGEG) Gabon 52. COAST Foundation Bangladesh 53. Collectif Sénégalais des Africaines pour la Promotion de l'Éducation Relative à l'Environnement (COSAPERE) Senegal 54. Comisión Nacional de Enlace CNE Costa Rica 55. Committee on Fiscal Studies Kenya 56. Community service and Development Action COSDA Somalia 57. Cooperation Committee for Cambodia (CCC) Cambodia 58. Council of Churches in Namibia (CCN) Namibia 59. CRASH - Coalition for Research and Action for Social Justice and Human Dignity Finland 60. Creatura Think & Do Tank ry Finland 61. Croatian Platform for International Citizen Solidarity (CROSOL) Croatia 62. Crofter Foundation Pakistan 63. DECIDAMOS, Campaña por la Expresion ciudadana Paraguay 64. Defensores do planeta Brazil 65. Democracy Forum Vasudhaiva Kutumbakam Finland 66. Desk for Social Development of the Evangelical Lutheran Church in the Republic of Namibia (DfSD-ELCRN) Namibia 67. DISABILITY PEOPLES FORUM UGANDA Uganda 68. Economic Justice Network of FOCCISA South Africa 69. Electra Energy Greece 70. Enda Colombia Colombia 71. Equidad de Género: Ciudadanía, Trabajo y Familia Mexico 72. European Network on Debt and Development (Eurodad) Europe 73. European Network on Independent Living Europe 74. Fair Tax Foundation United Kingdom 75. Felm Finland 76. Financial Justice Ireland Ireland 77. Financial Transparency Coalition International 78. Finnish Development NGOs Fingo Finland 79. Finnwatch Finland 80. Food Sovereignty and Climate justice Network South Asia 81. Forum for Women in Democracy Uganda 82. Freedom from Debt Coalition Philippines 83. Fundación Nacional para el Desarrollo El Salvador 84. Fundacion SES Argentina 85. Fundar Centro de Análisis e Investigación Mexico 86. GCAP LAC Latin America and Caribbean 87. Genç Düşünce Enstitüsü Turkey 88. Gender and Development Network (GADN) United Kingdom 89. Gender and Economy Research Center NPGE Brazil 90. Gestos (soropositividade, comunicação e gênero) Brazil
  • 6. 91. Global Call to Action Against Poverty (GCAP) International 92. Global Campaign for Education (GCE) International 93. Global Initiative for Economic, Social and Cultural Rights (GI-ESCR) International 94. Global Peace and Development Organization Liberia 95. Global Policy Forum International 96. Global Redistribution Advocates International 97. Global Social Justice International/Switzerland 98. Global South Coalition for Dignified Menstruation International 99. Greenpeace International 100.Groupe de Réflexion et d'Initiative pour l'Avancement de la Grand'Anse (GRIAG) Haiti 101.Growthwatch India India 102.GRUPO NACIONAL DE PRESUPUESTO PUBLICO Peru 103.GT Agenda 2030 (CS working group for the 2030 Agenda) Brazil 104.Halley Movement Coalition- Mauritius Mauritius 105.HIMALAYA NITI ABHIYAN India 106.IMCS Pax Romana Mexico 107.Independent Living Institute Sweden 108.Indian Social Action Forum (INSAF) India 109.Inesc - Instituto de Estudos Socioeconômicos Brazil 110.Iniciativa por los Derechos Humanos en la Política Fiscal Latin America 111.Initiative Citoyenne pour l'Environnement et le Développement Durable (ICED) Burundi 112.Initiative for Social and Economic Rights (ISER - Uganda) Uganda 113.INPADE Latin America 114.Institute for Economic Justice (IEJ) South Africa 115.Instituto Centroamericano de Estudios Fiscales (ICEFI) Guatemala 116.Instituto Justiça Fiscal Brazil 117.International Association of Charities International 118.International Federation of Social Workers International 119.International Network of Liberal Women The Netherlands 120.KASYANO Democratic Republic of Congo 121.Kissan Kerkela Pakistan 122.Kopin Malta 123.KOTHOWAIN (vulnerable peoples dev. org) Bangladesh 124.Labour Education Foundation Pakistan 125.LATINDADD - Red Latinoamericana por Justicia Económica y Social Latin America 126.Loss & Damage Collaboration International 127.Malawi Economic Justice Network MEJN Malawi 128.MenaFem Movement for Economic, Development and Ecological Justice Mena 129.Mines mineral and people India 130.Misère Option Zéro Togo 131.Movimiento Tzuk Kim-pop Guatemala 132.MyRight International 133.Nash Vek Public Foundation Kyrgyzstan 134.National Ethical Service United States of America 135.NATIONAL HAWKER FEDERATION India 136.National Society of Conservationists - FoE Hungary Hungary
  • 7. 137.NGO Federation of Nepal Nepal 138.Nkoko Iju Africa Kenya 139.Norwegian Church Aid Norway 140.Norwegian Forum for Development and Environment Norway 141.Norwegian Students' and Academics' International Assistance Fund - SAIH Norway 142.O.C.A.M.E. Ecuador 143.Oil Change International International 144.Okogun Odigie Safewomb International Foundation Nigeria 145.ONG Plus de Sida dans les Familles Gabon 146.Oxfam International 147.Pakistan Fisherfolk Forum Pakistan 148.Pakistan Kisan Rabita Committee Pakistan 149.Partners In Health International 150.Povod institute Slovenia 151.PRAKARSA Indonesia 152.Progressive Labour Federation Pakistan 153.Public Services Labor Independent Confederation (PSLINK-PUBLIK) Philippines 154.Radha Paudel Foundation Nepal 155.REACHOUT SALONE Sierra Leone 156.Red de Justicia Fiscal de América Latina y El Caribe Latin America and the Caribbean 157.Red Mexicana de Acción frente al Libre Comercio (RMALC) Mexico 158.Re-Generation Canada 159.Renafes Senegal 160.RENICC Nicaragua 161.Right to Education Initiative International 162.Rural Area Development Programme (RADP) Nepal/South Asia 163.Rural Reconstruction Nepal Nepal 164.Save the Children International 165.SENTRO LABOR Philippines 166.Siemenpuu Foundation Finland 167.SKOP - The National Platform of Maltese NGDOs Malta 168.SocDevJustice Germany 169.Society for International Development (SID) International 170.Solidarité des Femmes sur le Fleuve Congo Democratic Republic of Congo 171.SOLIDARITÉ FÉMININE POUR LA PAIX ET LE DÉVELOPPEMENT INTÉGRAL “SOFEPADI “ Democratic Republic of Congo 172.SOMO The Netherlands 173.South Asia Alliance for Poverty Eradication (SAAPE) Nepal 174.Southern and Eastern Africa Trade Information and Negotiations Institute (SEATINI) Uganda Uganda 175.Success Capital Organisation Botswana 176.Sukaar Welfare Organization Pakistan 177.Swera Foundation Pakistan 178.Syndicat Chrétien des Travailleurs du Congo SCTC Democratic Republic of Congo 179.TAFJA NEPAL Nepal 180.Tameer e Nou Women Workers Organisation Pakistan
  • 8. 181.Tax and Fiscal Justice Alliance Nepal 182.Tax and Fiscal Justice-Asia (TAFJA) Asia 183.Tax Justice Europe (TJ-E) Europe 184.Tax Justice Italia Italy 185.Tax Justice Netherlands The Netherlands 186.Tax Justice Network International 187.Tax Justice Network Africa Africa 188.Tax Justice Network Australia Australia 189.Tax Justice Norway Norway 190.Tax Justice UK United Kingdom 191.TaxEd Alliance International 192.Taxmenow – Initiative für Steuergerechtigkeit e.V. Germany / Austria / Switzerland 193.The Christian Council of Mozambique Mozambique 194.The Lutheran World Federation (LWF) International 195.TRADE JUSTICE PILIPINAS Philippines 196.Transparency International Zimbabwe Zimbabwe 197.Trend Asia Indonesia 198.Unitarian Universalist Service Committee United States of America 199.Uniting Church in Australia, Synod of Victoria and Tasmania Australia 200.URGENCE CONTRE LA FAIM (UCF) Chad 201.Vienna Institute for International Dialogue and Cooperation (VIDC) Austria 202.VWA FANM AYISYÈN (VFA) Haiti 203.Wemos The Netherlands 204.WIDE - Network for Women´s Rights and Feminist Perspectives in Development Austria 205.WomanHealth Philippines Philippines 206.Women Empowerment Against Poverty of Nepal (WEAPoN) Nepal 207.Women Engage for a Common Future Germany 208.Women's Environment and Development Organization (WEDO) United States of America 209.World Economy, Ecology & Development - WEED Germany 210.Youth For Tax Justice Network Africa 211.ZIMBABAWE COUNCIL OF CHURCHES Zimbabwe 212.Zimbabwe coalition on debt and development Zimbabwe