As members of the Permanent Consultative Council of Civil Society (PCCSC) of the Tax Platform for Latin America and the Caribbean (TPLAC), we participated in drafting the first informative bulletin of this Council. The purpose of this document is to serve as a reference regarding the activities carried out by the PCCSC, its assessments on the development of the TPLAC, and a consolidation of future events related to its mandate.

The first year of the TPLAC - launched after a Ministerial Summit held in Cartagena, Colombia, in July 2023 - established this institution as a permanent collaborative framework to facilitate addressing challenges related to international taxation and promote equitable and sustainable fiscal policies in the region. Civil society has played a leading role in the creation process of this platform, with the PCCSC acting as a body that brings together various non-governmental organisations of regional and global scope -among which we are included- with the purpose of participating in TPLAC meetings, contributing to the development of proposals and to the analysis of proposals presented by governments and/or the private sector, promoting the exchange of information, monitoring and follow-up of recommendations and commitments assumed by States, and participating in the processes of elaboration and revision of platform regulations.

Beyond its early stages of creation, the TPLAC already shows promising signs of serving as an effective space for regional cooperation and dialogue to promote progressive fiscal policies anchored in a human rights perspective. As an example, as a result of a series of webinars and coordination meetings organised by the pro tempore presidency of Colombia, the positions of several countries in the region were successfully articulated to support the resolution of the African Union during last year's votes at the United Nations General Assembly to establish a framework convention on international taxation. Likewise, working groups have been established under three specific areas: progressive taxation, environmental taxation and tax incentives. Member organisations of the PCCSC actively participate in these areas through drafting inputs and intervening in thematic meetings.

The organisations currently forming part of the PCCSC of the TPLAC are: Red Latinoamericana por Justicia Económica y Social (Latindadd), Red de Justicia Fiscal de América Latina y el Caribe, Foro Pan-Amazónico (Fospa), Red Género y Comercio, Public Services International (PSI), Initiative for Human Rights Principles in Fiscal Policy, Tax Justice Network (TJN), Independent Commission for the Reform of International Corporate Taxation (ICRICT), Oxfam, and the Global Initiative for Economic, Social and Cultural Rights (GI-ESCR). 

For more information about the TPLAC and the activities of the PCCSC, we invite you to read the bulletin (available only in Spanish):