Following the 4th negotiation session of the UN Framework Convention on International Tax Cooperation, the International Trade Union Confederation (ITUC) and Public Services International (PSI) submitted written comments on all three workstreams under development. The submissions set out labour movement priorities on the Framework Convention, the taxation of cross-border services, and the prevention and resolution of tax disputes.

The submissions highlight labour priorities for taxing multinationals where real economic activity takes place, strengthening transparency and anti-avoidance rules, and ensuring dispute mechanisms do not undermine tax sovereignty.