In December 2025, the International Trade Union Confederation (ITUC) and Public Services International (PSI) submitted updated written inputs to the Intergovernmental Negotiating Committee drafting the UN Framework Convention on International Tax Cooperation. The submission provides detailed comments on both the Framework Convention text and the draft concept note for the second protocol on dispute prevention and resolution. It reflects the labour movement’s priorities for a fair and effective global tax system, including stronger rules on the allocation of taxing rights, minimum taxation of high net worth individuals, public country by country reporting, safeguards for tax sovereignty, and clearer protections against harmful tax practices.