Strengthening Africa’s Voice in Global Tax Negotiations

Global discussions on the taxation of cross-border services are gaining momentum, placing African countries at a critical juncture in shaping rules that affect their revenue base. As negotiations advance, ensuring that emerging global tax rules reflect Africa’s economic realities remains a key priority for tax administrations across the continent.

The Africa Negotiators Meeting on the United Nations Framework Convention on International Tax Cooperation, held in Nairobi from 20–21 January 2026, brought together African tax administrations to prepare for the February negotiations at the United Nations. The meeting focused on strengthening technical readiness and aligning regional positions ahead of the next phase of discussions.

ATAF experts, Mr Thulani Shongwe, Head: Africa Multilateral Tax Cooperation; Mr Anthony Munanda, Head: Domestic Resource Mobilisation; and Mr Emmanuel Eze, Senior Advisor: African Union, provided technical briefings to ATAF members during the meeting. Their contributions addressed key negotiation issues, including the fair allocation of taxing rights, the taxation of cross-border and digital services, and measures to address tax-related illicit financial flows.

The meeting also convened key partners, including the African Union Commission, Tax Justice Network Africa, and the United Nations Economic Commission for Africa. Discussions covered the three workstreams under the United Nations process, with particular focus on technical approaches to the two early protocols currently under consideration.

Through structured exchanges, ATAF member countries discussed options for advancing a coherent African position at the Fourth Session of the Intergovernmental Negotiating Committee. The meeting underscored the importance of coordinated African engagement and sustained technical preparation as global tax rules continue to evolve.