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African negotiators claim ground in global tax battle

New York talks move to line-by-line drafting but leave the central contest over taxing rights and the OECD’s authority unresolved

African governments’ political campaign for a UN-led tax system has become a legalistic fight over definitions, statutory obligations and treaties after the latest round of talks in New York on 3 to 13 August. It was an important procedural gain for the African negotiators and their global south allies but didn’t amount to a breakthrough on substance on the push for a UN Framework Convention on International Tax Cooperation.

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