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Civil society network asserts call for a UN Tax Convention, lambasts G20 for sticking to “fundamentally undemocratic Tax Deal of the Rich”  

 

“The G20 Summit in Bali is blocking any progress towards the negotiation of a UN Tax Convention that would address the issue of corporate tax abuses and illicit financial flows”, pronounced Lidy Nacpil, coordinator of the Asian Peoples’ Movement on Debt and Development, after the G20 released its Outcome Document November 16.

 

“The G20 continues to refuse to listen to civil society movements that are demanding global norms and standards on tax cooperation that respects all countries' sovereignty, strengthen countries' capacities to raise revenues to deliver public services, climate action, sustainable development and human rights commitments, and pave the way for an inclusive  UN Tax Body,” Nacpil continued. “It is holding on to the fundamentally undemocratic Tax Deal of the Rich.”

 

The G20 has been pushing for the OECD Inclusive Framework on BEPS, a so-called "Two-Pillar Solution" which has been heavily criticized as a "Tax Deal of the Rich."

 

On November 15, the first day of the G20 Summit, APMDD delivered a strong message to G20 leaders, calling on them to refrain from blocking any progress towards the negotiation of a UN Tax Convention that would effectively address corporate tax abuses and establish norms and standards on tax cooperation that respects all countries' taxing rights via actions in front of their embassies in Metro Manila as the G20 Summit opened in Bali, Indonesia, 15 November 2022.

 

Open letters were delivered and discussed with embassy representatives. The first stop was the Embassy of Indonesia which holds the Presidency of the G20 until December 2022, followed by the Embassy of Brazil and finally the Consular Office of the Embassy of India. See the Open Letter to the government of Indonesia here

 Cover Letter for Indonesian Embassy page 0001

Cover Letter for Indonesian Embassy page 0002 

 

APMDD called attention to the arrogation of international tax system rulemaking by the world’s largest economies through the OECD/G20 Base Erosion and Profit-Shifting (BEPS) framework, an effort which APMDD denounces as fundamentally undemocratic, illegitimate, and biased towards the interests of countries, corporations, and wealthy individuals already benefiting from status quo tax rules.

 

Instead of the G20-G7-OECD Tax Deal, the Asia-wide civil society network calls for the immediate adoption of a UN Tax Convention and an intergovernmental tax mechanism under UN auspices, proposals which have been advanced again most recently by finance ministers in Africa, as well as by the G77 and China. Reiterating the call of African finance ministers, UN Secretary-General Antonio Guterres said that a “legitimate global system of laws” that is “consistent with the principles set out in the United Nations Charter” is needed to stop illicit financial flows (IFFs) and end tax abuses, especially in developing countries.

 

APMDD coordinator Lidy Nacpil said that “a UN Tax Convention is needed because multinational corporations exploit the different national tax systems on a global scale, and we need global governance in order to reign in and address the tax abuse of multinational corporations.”

 

While the OECD and G20 present their BEPS framework as an inclusive project, APMDD has long pointed out that the project’s two pillars will deprive Global South countries of their ability to mobilize domestic resources for their sustainable development while benefiting Global North countries and corporations. According to APMDD, the BEPS framework amounts to a Tax Deal of the Rich.

 

Pillar One hands the right of taxation on the excess and non-routine profits of large multinational corporations (MNCs) to countries where these corporations are headquartered, rather than where their assets are located. This will rob developing countries of their just share of tax revenue, while solely benefitting the Global North countries where MNCs are based. Furthermore, this will exacerbate IFFs by MNCs that can simply declare a larger share of their profits as non-routine.

 

Pillar Two of the framework aims to advance a global minimum corporate tax rate of 15%, a drop from the 25% average corporate tax rate of developing countries. This represents a massive cut in tax revenue for Global South countries at a time when funds are much needed to finance critical public services, people's recovery from the COVID-19 pandemic, and to address the risks, vulnerabilities, damage and losses brought about by the climate crisis. Furthermore, this will likely precipitate a race to the bottom amongst developing countries as pressure mounts for them to cut taxes in line with the BEPS framework.

 

The OECD/G20 BEPS framework is largely a project of the world’s largest economies and is unrepresentative of the international tax reform demands of developing countries and peoples’ movements around the world. A UN Tax Convention, negotiated with universal and equal participation of all UN member states and with civil society participation can pave the way forward towards global tax rules that will enable all countries, but especially those in the Global South to strengthen domestic resource mobilization and other capacities to meet sustainable development goals, human rights obligations, and to fast track peoples’ recovery. The so-called "Two-Pillar Solution" peddled by the BEPS framework will not fix the fundamental flaws of the current international tax system and will only serve to exacerbate inequalities within and between countries. 

 

According to Vidya Dinker, head of the Indian Social Forum and chair of APMDD’s Women and Gender Working Group, “the G20 should act on demands to reform the international tax architecture by supporting calls to start negotiations for a United Nations Tax Convention that would include the establishment of the UN Tax Body, with a voice and mandate from all countries. A new tax system is very much needed.” Dinker, who added that “the G20 must not block the process of adopting a UN Tax Convention,” is an activist leader in India who has helped steer civil society efforts to advocate a comprehensive tax justice agenda in political dialogues with G20.

 

APMDD’s public actions at the Embassy of Indonesia, the Embassy of Brazil, and the consular office of the Embassy of India were in solidarity with efforts by other peoples’ movements and civil society networks in Asia and beyond towards building up the call for the immediate adoption of a UN Tax Convention, and sending a strong message to G20 countries as they meet in Bali under the Presidency of Indonesia. 

 

In 2023 India takes over G20 Presidency and in 2024, Brazil will be at G20's helm. Several G20 countries have historically been known to block efforts of developing countries to push for reforms in the international tax architecture that would make it more responsive to developing countries' interests and more effective in curbing corporate tax abuses and illicit financial flows.

 

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WITH YEAR

 

21-25 Nov: Join the Global Days of Action for Tax Justice in the Extractives 2022

 

The Global Alliance for Tax Justice (GATJ) and its regional networks Tax and Fiscal Justice Asia (TAFJA), Tax Justice Network Africa (TJNA), and Red de Justicia Fiscal de América Latina y Caribe (RJFALC) will host the Global Days of Action for Tax Justice in the Extractive Industry from 21 to 25 November, 2022. The 4th edition of the campaign builds on the demands that the GATJ members have been pushing for since 2019, and calls more specifically for excess profits taxes on oil, mining and gas companies.

 

The continuing impacts of the global pandemic and the climate crisis have spawned a glaring gap between a tiny set of winners and the majority of the world’s population. In 2022, net profits of the 40 largest mining corporations grew by 127% from the previous year, surpassing their pre-pandemic revenues by more than double. However, few people benefited from the boom: research shows that there was a 130% rise in dividend payments and rewards for top executives, whereas many lost their homes, incomes and livelihoods.

 

Reports by the International Consortium of Investigative Journalists (ICIJ) expose that mining corporations systematically shift profits and wealth through corporate manoeuvring and shell companies registered in low-tax jurisdictions. On top of these illicit financial flows, they reveal the extent of regulatory capture by mining interests, involving patronage and corruption in processes of securing mining licences.

 

Social movements, particularly in climate, labour and gender justice, have been raising proposals for the extractive sector to operate responsibly with communities and the environment. Building connections with these demands, this campaign brings the perspectives of tax justice and the broader economic justice movement, calling for a rights-based economy that puts people and the planet at the centre of discussions and decision-making. 

 

“The global crises make closing tax loopholes and raising more public revenues more urgent and imperative. However, the extractive sector continues to be given free rein to extract resources and profits with neither limits nor regard for social and economic costs or for irreversible environmental impacts,” said Dereje Alemayehu, Executive Coordinator of GATJ. “In addition to the profit shifting and illicit financial flows rampant in this sector, facilitated by the broken global tax governance and lack of regulatory and transparency mechanisms, the extra profits being generated by those benefiting from the crises remains untaxed. It is high time to take urgent and rigorous measures in the extractives sector to raise more revenue: stopping the perverse flow of resources from low-income to rich-OECD countries; scrapping tax giveaways, curbing loopholes and tax abuse, as well as immediately introducing tax on extra profits. An inclusive and equitable recovery will only be possible through tax justice.”

 

Global tax justice calls

The global tax justice movement calls on governments and multilateral institutions to:

  1. Stop illicit financial flows and tax abuses in the extractives sector;

  2. Tax the superprofits of extractives corporations by instituting windfall profit taxes;

  3. Curb tax incentives granted to the extractives industry;

  4. Make extractives companies pay their share in taxes and immediate costs of rehabilitation and rebuilding;

  5. Use taxes for peoples' needs, especially for the needs of communities affected by social and environmental damage; and

  6. Protect and uphold the rights of workers and women affected by mining, including their rights to defend their communities.

 

Programme 

18 NOV | 11 am Pretoria
Online event: Resource Backed Loans and Collateralization of Mineral Resources
Organisers: Afrodad and Tax Justice Network Africa

The webinar seeks to pinpoint Africa’s over reliance on mineral resources as the primary commodity export. This overdependence on mineral resources could be a result of IMF’s fiscal consolidation country advice on debt management and how resource-rich countries that are in debt distress are forced to resort to RBLs as a way of financing their debt. Through this online discussion, we seek to analyse whether resource backed loans and collateralisation of mineral resources are a sustainable financing option for African countries and showcase how the current multilateral and international financial system contributes to a vicious cycle of dependence on RBLs.

Registrations: bit.ly/GDOA-tax-extractives-2 

 

21 NOV | 2 pm Central European time
Launch event: Tax extractives excess profits NOW!
Organisers: Global Alliance for Tax Justice, Tax and Fiscal Justice Asia, Tax Justice Network Africa, Red de Justicia Fiscal de América Latina y el Caribe

The Global Alliance for Tax Justice (GATJ) and its regional networks kick off the Global Days of Action for Tax Justice in the Extractive Industry 2022 with an online round table, in which panellists from Asia, Africa, Latin America, Europe and North America will discuss the main issues each region has been facing with the extractives, as well as what could be achieved through tax justice and, more specifically, excess profits taxes in the sector. 

Registrations: bit.ly/GDOA-tax-extractives-1

 

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WEATH TAX WEB BANNER

Labor Leaders Gather to Push for Wealth Tax and Progressive Tax Reforms

 

In an unprecedented move, more than 160 Philippine trade union leaders and tax justice activists from different parts of the country gathered in a forum to discuss wealth tax as a response to the worsening inequality in the country. 

Held on November 5, 2022 the forum had for its theme “Buwisan ang Bilyonaryo, Hindi ang Obrero!” (Tax the Billionaires, Not the Workers!) and was jointly organized by the Asian Peoples’ Movement on Debt and Development (APMDD) and the Bukluran ng Manggagawang Pilipino (BMP).

Speakers led by Lidy Nacpil of APMDD and Ka Leody de Guzman of BMP discussed the necessity of pushing for a wealth tax to fund peoples’ recovery amidst the economic, health and climate crises facing the people. 

While the living and working conditions have worsened for the majority of Filipino citizens, especially the working class, the top 50 wealthiest individuals in the country have seen an almost 30% combined increase in their wealth. Combined with the drastic increase in the country’s poverty incidence, this represents an upward transfer of wealth from the bottom to the top. This has been facilitated by, among other things, the Philippine government’s regressive taxation policies, characterized by the imposition of excise taxes and value-added taxation (VAT) on a whole range of goods and services, including basic commodities. 

More than 100 participants, including  34 trade union leaders and tax justice activists attended the assembly in Quezon City, even as 70 participants from BMP chapters in Negros, Cebu, Ormoc, and Bicol joined remotely.

Rey Abella of APMDD said consumer-related taxes such as VAT depletes the income of ordinary people, especially workers living on minimum wage. He said that VAT is regressive because it hits the poor more as taxes on consumer goods cut a bigger share of their income compared to the rich, especially billionaires.

BMP chairperson Leody De Guzman said the wealth of the billionaires and the capitalist  class that came from the exploitation of workers are illicit, thus, they must be held accountable by taxing them through a wealth tax.

He said that the burden of  raising revenues for government spending should not be passed on to the poor and working class who are already heavily burdened by neoliberal policies such as privatization of basic social services.  

APMDD coordinator Lidy Nacpil said that “aside from benefiting from regressive taxation, the super-rich are able to evade paying taxes through illicit financial flows (IFFs), particularly by exploiting tax havens in other countries.”

Labor lawyer and BMP president Luke Espiritu denounced the prevailing exploitative practice of  capitalists and businessmen giving only minimum wages to workers.  He said government-mandated minimum wages should only serve as a reference point, or “floor price” or a “limit”. Instead, capitalists should use the minimum wage as a basis for paying workers a liveable wage.

Manjette Lopez, president of the multi-sectoral alliance Sanlakas said that there is an urgent need to transform organized masses in poor communities as active partners in the progressive transformation of political, social, and economic life, and not just mere recipients of aid or ayuda. 

She warned of the unstable global situation characterized by stagflation where prices of commodities continue to rise even as economic growth is slowly grinding to a halt. 

Emma Garcia of BMP Kababaihan (BMP Women) said that women workers face harsh working environments and only receive the minimum wage, yet a major part of their income goes to paying taxes on household consumer goods. She noted the significance and  timeliness of the wealth tax forum as workers fight for  a more progressive taxing system.

The labor leaders saw the need to cascade the concepts learned during the forum  to local unions and localities to build a grassroots initiative for the fight for wealth tax. 

De Guzman reiterated during the open forum that the wealth tax is not the sole advocacy and campaign that will be carried out by BMP, but it is one of the most important issues they have to bear in order to eliminate inequality and other labor-related issues workers are facing. He said  dismantling the neoliberal economic paradigm and pro-elitist, pro-capitalist system is still one of the most important goals the proletariats must achieve.

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CSOs support the G77 and China proposal on UN intergovernmental tax body and the Africa Group’s on a UN Tax Convention

This week, the Group of 77 (G77) and China and the Africa Group at the UN have once again tabled resolution drafts, which would bring reform of international tax rules to its rightful institution and enshrine international cooperation in tax matters on the basis of equality and fairness. The Global Alliance for Tax Justice (GATJ) joins other members of the Civil Society Financing for Development (CS FfD) Group in its support for the draft resolutions.  

On this occasion, to reinforce its support, GATJ launched a statement endorsing the call of the African Ministers of Finance for a UN Tax Convention. An initiative of the Tax Justice Network Africa (TJNA), in collaboration with the Red de Justicia Fiscal de América Latina y el Caribe (RJFALC) and Tax and Fiscal Justice Asia (TAFJA) – members of GATJ – the statement was signed by 228 civil society organisations worldwide. “The statement reflects the wide support the call for a UN-based and Member States-led intergovernmental process has, as the only inclusive and democratic alternative to reform international tax rules. We are ready to mobilise and raise the pressure on the UN Member States to overcome the blockage of OECD countries and work collaboratively to pass these resolutions”, said Dereje Alemayehu, Executive Coordinator of GATJ.  

In support of the resolutions, Luis Moreno, member of RJFALC and Chair of the GATJ’s Coordination Committee said: 

“OECD countries have been pursuing a two-pronged approach regarding reform of international tax rules. They have been trying to impose binding reforms that serve mainly their interest at the cost of developing countries, as well as to lock them into agreements that will perpetuate the denial of their international taxing rights. In their first approach, the OECD-led process is failing to reach any conclusion. However, they have so far succeeded in their second approach: blocking the start of an intergovernmental process at the UN. The resolution drafts of the G77 and China and the Africa Group at the UN are first steps to end this blockage. We call on all developing countries, and in particular those in Latin America and the Caribbean, to firmly support these resolutions.”

Alvin Mosioma, Executive Director of TJNA, also reiterated:

“Illicit financial flows and other forms of tax abuse by multinational corporations and wealthy individuals are draining an increasing amount of resources much needed for recovery and development. Developing countries, where the need for resources is greater, are deprived of them. This outflow of resources is multiple times higher than inflows in the form of official development assistance (ODA) and foreign direct investment (FDI).”

“Unless the failures of the international tax system are urgently addressed, developing countries will continue to lose billions of dollars due to illicit financial flows and other forms of tax abuse. This situation has to be brought to an end. The G77 and China and the Africa Group at the UN are leading the way. Developing countries should unite to stop the blockers from thwarting a member state led process.”

Jeannie Manipon, member of the Coordination Committee of TAFJA and GATJ said:

“Besides usurping the role of reforming international tax rules, the G7 has not moved an inch in curbing illicit financial flows (IFF) and reducing tax abuses. There is thus no improvement to expect if tax rule making is left with the G20. Many OECD countries have a big share of the responsibility in tax abuses of all forms because they are the destination of IFF and host of enabler institutions. That is why they are not taking measures to close down tax havens and to sanction enablers of tax dodging and IFF. On the other they are blocking the reform of the global tax system through an inclusive intergovernmental process at the UN to address these challenges.”

“The resolution drafts forwarded by the G77 and the Africa Group at the UN should be endorsed and translated into action urgently. The OECD countries must stop blocking a UN-based inclusive and transparent intergovernmental process to democratise global tax governance in which all countries participate on an equal footing.”  

“We call on all G77 countries to withstand the bullying and divide and rule tactics of OECD countries and actively collaborate in their fight for a Member States-led elaboration of a UN Tax Convention, for an improved and equitable international tax cooperation.”

 

NOTES TO THE EDITORS

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GATJ STATEMENT

Support for the call by African Ministers of Finance, Planning and Economic Development for a UN Tax Convention

By Tax Justice Network Africa (TJNA) in association with Tax and Fiscal Justice Asia (TAFJA) and Red de Justicia Fiscal de América Latina y el Caribe (RJFALC), members of the Global Alliance for Tax Justice (GATJ)

 

Over the past several years, Global South countries have repeatedly called for the establishment of an intergovernmental tax body under the auspices of the United Nations to fix the international tax system and lead the setting of global tax standards. Last month this call was reiterated by the Conference of African Ministers of Finance, Planning and Economic Development.

 

At the conclusion of the fifty-fourth session that was held on 16 and 17 May 2022, in Dakar, the ministers endorsed the resolutions that had been approved by the Committee of Experts. Under the section on ‘Curbing illicit financial flows and recovery of lost assets’ the resolutions included the following:

 

"The Conference of Ministers: [...] Calls upon the United Nations to begin negotiations under its auspices on an international convention on tax matters, with the participation of all States members and relevant stakeholders, aimed at eliminating base erosion, profit shifting, tax evasion, including of capital gains tax, and other tax abuses."

 

The endorsement of this resolution by the African ministers of finance, planning and economic development adds to the voices of developing nations that have long called for an intergovernmental tax negotiation process at the UN. For over two decades, the G77 and China have called for ‘Member States to consider the conversion of the United Nations Committee of Experts on International Cooperation in Tax Matters into an intergovernmental subsidiary body of the Economic and Social Council.’, noting their concern that there is “no global, inclusive norm-setting body for international tax cooperation at the inter-governmental level”. Since then, there have been repeated calls by numerous Global South groups and member states for the same. Most recently, G77 and China reiterated this call at the 2022 FfD Forum with the Africa Group in the UN noting “the urgent need to establish a universal, UN intergovernmental tax body and negotiate a UN Tax Convention to comprehensively address tax havens, tax abuse by multinational corporations and other illicit financial flows through a truly universal, intergovernmental process at the UN, with broad rights holders’ participation.”

 

In February 2021, the report of the High-Level Panel on International Financial Accountability, Transparency and Integrity for Achieving the 2030 Agenda (FACTI Panel) also called for the international community to initiate a process for a UN Tax Convention.

 

Illicit financial flows (IFFs) have continued to ravage the world’s economies with developing countries disproportionately suffering the negative effects of the phenomenon, especially in the post-Covid-19 era. The State of Tax Justice 2021 showed that countries are losing a total of $483 billion in tax a year to global tax abuse committed by multinational corporations and wealthy individuals. Despite developing nations being disproportionately affected by tax-related IFFs, they have always been left out of rulemaking processes that could offer solutions to address these challenges.

 

The negotiation of the new global tax rules currently takes place within the Organisation for Economic Co-operation and Development (OECD) Inclusive Framework (IF). Despite its name, the OECD Inclusive Framework is not truly inclusive as over a third of countries are not members of the platform, not all countries have an equal voice in discussions on the reform of the global tax system, and it carries an inherent bias towards the interests of the members of the OECD. At present only half of all African countries are members of the IF and in the most recent Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, only 24 African countries endorsed it, yet it was lauded as a global deal.

 

Further to this, in a series of recent letters from a group of UN independent experts and special rapporteurs, they expressed concern that Pillar One will ‘will facilitate aggressive tax optimisation strategies and tax evasion’ and Pillar Two will ‘reduce the ability of low and middle-income countries to mobilise sufficient resources to invest in essential public services and to ensure the realisation of human rights’ reiterating the inadequacy of the OECD IF as global rule-making body.

 

The inadequacy of OECD to set global standards is further revealed in their decisions in tax transparency over the last decade. This includes decisions on the cross-border exchange of information on financial accounts and on the activities of multinational companies that can reveal patterns of tax abuse by individuals and companies, which have been designed in such a way as to systematically exclude lower-income countries from the benefits.

 

We, therefore, laud the continued efforts of developing countries, and more recently the African ministers, to call for an international convention on tax matters at the United Nations. And even as developing nations continue with these calls, we urge OECD countries whose stance has traditionally been obstructive towards efforts to truly establish a democratic platform for negotiation.

 

This resolution, if implemented, would move rulemaking on international tax out of the hands of a few rich countries who have determined international tax rules for decades and to the UN. As such, we, the undersigned, support the call of developing countries, and more recently the African ministers, for an international tax convention and an intergovernmental tax body under the auspices of the UN.

 

A UN tax convention would:

● Promote democratic reforms of the international taxation framework by allowing for genuinely inclusive consultations to ensure that the interests of developing nations are represented.

● Initiate the process of harmonising international tax agreements to eliminate their bias towards developed countries to the detriment of developing countries.

● Foster greater collaboration between governments on tax matters in a fair, transparent and accountable manner. This would also enhance greater coordination and coherence between institutions and ultimately have tax issues administered under one framework.

 

We, therefore, call upon:

1. Governments from all regions of the Global South to step up South-South cooperation and prioritise their long-standing demand for a universal, intergovernmental tax negotiation process at the UN including articulate express statements of support for the recent call by African ministers for a UN tax convention to build political momentum.

2. Governments from the EU and OECD to recognise that the failures of the current system also defeat their own ability to deliver progressive taxation of income, profits, wealth and capital gains, and to give their support to the start of negotiations on a convention.

3. The Secretary-General of the UN to issue a statement of solidarity with Global South countries and provide steer for a discussion on a UN tax convention at the upcoming 2022 UN General Assembly.

 

Statement endorsed by:

1.     ActionAid International

2.     ActionAid Nepal

3.     ActionAid Nederland

4.     Actionaid Senegal

5.     ActionAid Sierra Leone

6.     ActionAid Zambia

7.     African Forum and Network on Debt and Development (AFRODAD)

8.     AGAGES MANAGEMENT CONSULTANTS GRP (Agir pour Garantir la Gouvernance Économique etSociale)

9.     AJUDECA

10.  Akina Mama wa Afrika

11.  AkoLearn

12.  Albida International LLC

13.  All Nepal Peasants Federation

14.  Alliance Nationale des Consommateurs et de l'environnement

15.  Alliance Sud, Switzerland

16.  Alternative Information & Development Centre

17.  Amnesty International

18.  Aniban ng mga Manggagawa sa Agrikultura (AMA)

19.  Anti-Corruption Commission - Sierra Leone

20.  APIT Portugal

21.  Asian Peoples' Movement on Debt and Development (APMDD)

22.  Asociación Economía Solidaria Riojana

23.  Association For Promotion Sustainable Development

24.  Association of mineworkers and construction union (AMCU)

25.  Attac Austria

26.  ATTAC CADTM Burkina

27.  ATTACESPAÑA

28.  BIKN

29.  Botswana Centre for Public Integrity

30.  Bulawayo Vendors and Traders Association

31.  Bureau de Liaison avec le Parlement BLP/CENCO

32.  CAFAGB(Cellule Associative des Femmes Actives pour la Gouvernance les Droits Humains et le Bien-être)

33.  Campaign for Human Rights and Development International CHRDI

34.  Catedra Abrieta Plan Fenix Fac. Cs. Económicas UBA Argentina

35.  CCFD-TerreSolidaire

36.  Cedetrabajo

37.  CELLULE ASSOCIATIVE DES FEMMES ACTIVES POUR LA GOUVERNANCE LES DROITS HUMAINS ET LE BIEN ÊTRE

38.  Center for Economic and Social Rights

39.  Center for Peace Education and Community Development

40.  Centre de Formation en Mécanismes de Protection des Droits Humains

41.  Centro de Documentación en Derechos Humanos "Segundo Montes Mozo S.J." (CSMM)

42.  Centro de Teatro do Oprimido de Maputo

43.  Centro Montalvo

44.  Chambre Transversale des jeunes entrepreneurs du Burundi

45.  Changemaker Finland

46.  Christian Aid

47.  Church Action for Tax Justice

48.  Civil Society FfD Group

49.  CIVIL SOCIETY LEGISLATIVE ADVOCACY CENTRE 50. CNCD-11.11.11

51.  Coalition for the UN We Need

52.  COLMYG de Teusaquillo

53.  Congregation of Our Lady of Charity of the Good Shepherd

54.  Consumers Association of Penang

55.  Corruption and Rights Watch - CORWA

56.  Corruption Watch

57.  CRADEC

58.  CRASH - Coalition for Research and Action for Social Justice and Human Dignity

59.  Croatian Platform for International Citizen Solidarity

60.  DECIDAMOS

61.  Diakonia

62.  EATGN

63.  Education Coalition of Zimbabwe

64.  Ekvilib Institute

65.  Elimu Yetu Coalition

66.  ENVIRONICS TRUST

67.  Equidad de Género: Ciudadanía, Trabajo y Familia

68.  European Network on Debt and Development (Eurodad)

69.  FARMING COMMUNITY EDUCATION TRUST-ZIM

70.  Federation of Environmental and Ecological Diversity for Agricultural Revampment and Human Rights, The (FEEDAR & HR)

71.  FEMNET

72.  FIAN International

73.  Financial Accountability & Corporate Transparency (FACT) Coalition

74.  Financial Transparency Coalition

75.  Finnish Development NGOs Fingo

76.  Focus on the Global South

77.  Fundación Constituyente XXI Chile

78.  Fundación Mexicana para la Planeación Familiar, A. C. MEXFAM

79.  Fundación SES

80.  Gender and Development Network (GADN)

81.  Generational Citizens In Action

82.  Ghana Integrity Initiative

83.  Global Alliance for Tax Justice (GATJ)

84.  Global Campaign for Education (GCE)

85.  Global Policy Forum

86.  Global Tax Laboratory

87.  GRADE Project, the University of St Andrews

88.  Green Economy Coalition

89.  Green Governance Zimbabwe Zimbabwe

90.  GREEN SCENERY

91.  Growthwatch

92.  GRUPO NACIONAL DE PRESUPUESTO PÚBLICO

93.  Halley Movement Coalition

94.  Helping Our People Excel (HOPE)

95.  Human Rights Consultative Committee (HRCC)

96.  Human Rights Development Initiative

97.  ICRICT

98.  ILDI

99.  Indian Social Action Forum

100.        Indonesia for Global Justice (IGJ)

101.        INFID

102.        Initiative Citoyenne pour l'Environnement et le Développement Durable (ICED)

103.        Initiative for Social and Economic Rights (ISER)

104.        Innovations for Development (I4DEV)

105.        Institute for Economic Justice

106.        Institute of Public Finance

107.        Instituto Centroamericano de Estudios Fiscales (Icefi)

108.        Instituto de Desarrollo de la Economía Asociativa (IDEAC)

109.        Instituto de Estudos Socioeconômicos (Inesc)

110.        Instituto Justiça Fiscal (IJF)

111.        Instituto Popular de Capacitación (IPC)

112.        International Women's Rights Action Watch Asia Pacific

113.        Jana Adhayan Kendra

114.        Jean Marie

115.        Justicia Climática Rep. Dominicana

116.        Kafecos

117.        Kairos Europe WB

118.        Keen and Care Initiative (KCI)

119.        Kopin - Malta

120.        KRuHA

121.        KULU - Women and Development

122.        Kuza Livelihood Improvement Projects

123.        Latin American Campaign for the Right to Education (CLADE)

124.        LATINDADD - Red Latinoamericana por Justicia Económica y Social

125.        Lesotho Council of NGOs

126.        Ligue Congolaise de Lutte Contre la Corruption (LICOCO)

127.        Local Governance Network (LOGNet)

128.        Malawi CSO Led Black Economic Empowerment Movement (MaBLEM)

129.        Malawi Economic Justice Network MEJN

130.        Manica Youth Assembly

131.        MARIJÀN

132.        Mines mineral and people

133.        Missionary Oblates of Mary Immaculate

134.        Mzuzu Youth Anti-Corruption Movement

135.        Nadi Ghati Morcha

136.        National Education Coalition

137.        National Society of Conservationists - Friends of the Earth Hungary

138.        National Taxpayers Association

139.        Nawi Collective

140.        Network Movement for Youth and Children's Welfare (NMYCW)

141.        Netzwerk Steuergerechtigkeit

142.        Norsk Folkehjelp

143.        Norwegian Church Aid

144.        Norwegian Forum for Development and Environment

145.        Observatorio Dominicano de Políticas Públicas

146.        Observatorio Sociolaboral y del Diálogo Social en el Ecuador (OSLADE)

147.        Oxfam

148.        Oxfam IBIS

149.        Pakistan Fisherfolk Forum

150.        Pakistan Kissan Rabita Committee _ PKRC

151.        PALU

152.        PAPDA

153.        Perkumpulan PRAKARSA

154.        PSlink/Bestfed

155.        Public Services International (PSI)

156.        Public Services Labor Independent Confederation

157.        Red de Justicia Fiscal de América Latina y el Caribe (RJFALC)

158.        Red de Organizaciones de Managua

159.        Red Dot Foundation

160.        Rede de Auditores Fiscais de Língua Portuguesa

161.        ReFocus Consulting

162.        Religious of the Sacred Heart of Mary NGO

163.        RENICC - Red Nicaragüense de Comercio Comunitario

164.        Resource Link Foundation

165.        Revenue Mobilisation Africa

166.        Rural Area Development Programme (RADP)

167.        Ruwa Residents & Ratepayers Association Trust

168.        Rwanda Education for All Coalition

169.        Sahabat Alam Malaysia (Friends of the Earth Malaysia)

170.        Salesian Missions, Inc.

171.        SAUTI YA WANAWAKE

172.        SENTRO

173.        Shule Direct

174.        Sisters of Charity Federation

175.        Social Support Foundation (SSF) Ghana

176.        Social Watch

177.        Society for International Development (SID)

178.        Somaliland Network on Education For All (SOLNEFA)

179.        Southern Africa Mining Workers Movement

180.        Southern and Eastern Africa Trade Information and Negotiations Institute

181.        Stop the Bleeding Campaign

182.        Sudanese Coalition for Education for all

183.        Swaziland Network Campaign for Education for All

184.        Tanzania Education Network

185.        Tax and Fiscal Justice Asia (TAFJA)

186.        TAFJANepal

187.        Tax Justice Coalition Ghana

188.        Tax Justice Network

189.        Tax Justice Network Africa (TJNA)

190.        Tax Justice Norway

191.        TaxEdAlliance

192.        Taxfordev

193.        Teach For Zimbabwe

194.        Temple of Understanding

195.        The International Union for Land Value Taxation

196.        The PRAKARSA

197.        Third World Network - Asia

198.        Third World Network - Africa

199.        ThisAbilityHub Zimbabwe

200.        TI Bénin

201.        TJNE

202.        Trade Justice Pilipinas

203.        Transparency International - Initiative Madagascar

204.        Transparency International Kenya

205.        Transparency International Zambia

206.        Transparency International Zimbabwe

207.        Transparency Mauritius

208.        TZ Human Rights Network

209.        UGTT

210.        Union des Amis Socioculturels d'Action en Développement (UNASCAD)

211.        Universal Rights Network

212.        VIDC

213.        VIVATInternational

214.        WEDO

215.        Wemos

216.        West Nile Youth Empowerment Centre

217.        WomanHealth Philippines

218.        Women Aspire Network

219.        Women Excel Trust

220.        Women First International Fund

221.        Women's Working Group on Financing for Development

222.        World Basic Income

223.        World Economy, Ecology and Development - WEED

224.        Youth for Tax Justice Network (YTJN)

225.        Zambia Tax Platform

226.        Zimbabwe Coalition on Debt and Development (ZIMCODD)

227.        Zimbabwe Cross Border Traders Association

228.        Zimbabwe Environmental Law Association