TJN is an independent organisation launched in the British Houses of Parliament in March 2003. It is dedicated to high-level research, analysis and advocacy in the field of tax and regulation. We work to map, analyse and explain the role of taxation and the harmful impacts of tax evasion, tax avoidance, tax competition and tax havens. Our objective is to encourage reform at the global and national levels. We are not aligned to any political party. Our network includes:
- Development organisations and NGOs;
- Faith groups;
- Financial professionals;
- Public-interest groups;
- Trade unions
- to raise the level of awareness about the secretive world of offshore finance;
- to promote links between interested parties around the world, particularly involving developing countries;
- to stimulate and organise research and debate;
- to encourage and support national and international campaign activity.
- promote more local campaigns for tax justice, especially in developing countries;
- provide a medium through which tax justice issues can be promoted within multilateral agencies such as the United Nations, the World Bank, the International Monetary Fund [IMF] , the Organisation for Economic Cooperation & Development [OECD] and the European Union.
Welcome. Please sign the declaration, subscribe to our Newsletter, link up with others, and campaign for tax justice.
See also our TJN guide for members
FundingTJN International receives funding from a variety of sources. Several individuals - including our senior advisers - have provided highly valuable pro bono work. Details of our funding can be found in our accounts for:
The latest year: our 2011 accounts.
The 2010 accounts.
TJN is a relatively new organisation; the 2005 accounts provide a full record of funding since TJN's launch.
Structure and accountability
TJN organises at national, regional and global levels, and coordinates and governs its global activities through a Belgian registered not for profit association: Tax Justice Network Association International Sans But Lucratif (TJN-AISBL) - Association number 884.481.731, with its registered office at 2 Avenue du Parc Royal, Bruxelles, Belgium.
A copy of the TJN-AISB Constitution is available here.
An organigram to help explain the structure of TJN can be found here.
TJN is led by the General Assembly of all members, called the Tax Justice Council. The Council can hold meetings by email, by telephone or video conference, or by other virtual or non-virtual means. Physical meetings of the Council must be held at least once every 24 months. Minutes of past physical meetings can be found here (2007, 2009, 2011)
TJN-AISBL is directed by a Board of Directors. Current Board Members are as follows:
Dereje ALEMAYEHU, Chair TJN Africa, Kenya
Koos de BRUIJN, Tax Justice Netherlands
Mathilde DUPRÉ, CCFD-Terre Solidaire, France
François GOBBE, Kairos-Europe, Belgium
Bruno GURTNER, Switzerland
Martin HEARSON, ActionAid, UK
James S. HENRY, TJN-USA
Jorge Coronado MARROQUIN, Latindadd, Costa Rica
Jean MBALLA MBALLA, CRADEC, Cameroon
Luis MORENO, Latindadd,Perú
Attiya WARIS, TaxJustice4Africa
Observers to the Board are:
Filomeno STA. ANA, Action for Economic Reforms, Philippines
Bruno Gurtner is Chair of the Global Board
Bruno (at) taxjustice.net
Tel +41 79 400 95 66 (mobile)
+41 31 332 78 49 (fixed line)
Attiya Waris is Vice-Chair of the Global Board
Membership of TJN-AISBL is open to organisations and individuals who subscribe to the TJN Declaration and who are actively engaged in promoting tax justice. Individuals who support the TJN goals can also secure Supporter status (see Article 4 of the TJN-AISBL Constitution).
A full list of current members of TJN-AISBL can be found on the Members page.
Membership subscription rates were set by the TJN Council on 19th January 2007 as follows:
- Organisations based in non-OECD (low income) countries can pay a standardised rate of €30.
- Organisations based in OECD countries can pay variable standard rates ranging between a standard base rate of €100, a standard mid-rate of €200, and a standard upper rate of €500. The Board can negotiate higher rates with larger organisations.
- Individual Members will pay a standard rate depending on ability to pay. The standard rate for high income earners is €60. The standard rate for middle income earners is €30. The standard rate for low income earners is €8. Unwaged and poor people can select a standard rate of €2.
In the interest of transparency, the Memorandum and Articles of Association of TJN-IS Limited and the most recently published accounts of TJN-IS Limited are available here for download (2005 accounts are here, 2006 accounts are here.)