March 2005

A brief presentation of Attac :

Attac is an international organisation that was born in France in 1998, following an appeal published in Le Monde Diplomatique ( December 97) to raise awareness within national and international public opinion about new issues in a time of globalisation. I.Ramonet, chief editor of Le Monde Diplomatique, reminded his readers of a research by U.S Nobel-Prize winner James Tobin to prevent the risks of economic and political turmoil resulting from new techniques and technologies at work in the world of finance. The unexpected response to his article led to the birth of a national association a few months later. It is now present in 45 different countries and has a membership of 30,000 members in France alone.

It is an “Association” as described in French Law ( Loi de 1901) which enables it to act publicly as a “moral person” through meetings, publications, forums…It follows a French tradition of “Education populaire orientée vers l’action”, i.e with an aim to share knowledge and expertise to develop citizens’awareness on all issues related to the organisation of society ( environment, culture, economy, education, media,…) as a non-religious, non-discriminatory, non-secret, non-violent organisation. Most Attac movements in the world have followed this pattern and fulfil the same function. Thus, ”Attac-Jersey” can be seen as a “subsidiary” of Attac-France and Attac-International via its links with Attac-Saint-Malo ( Attac Pays malouin/Jersey) . A strong sense of solidarity unites all groups throughout the world and evidence of this can be found in the many exchanges and international forums organised over the last few years. In this, it fully confirms its association status: neither a trade union nor a political party, it aims at facilitating information exchanges and individual access to the widest knowledge available to develop democracy and citizenship. More information can be found on all websites related to or run by Attac ( attac.org.fr)

What is the Tax Justice Network?

The Tax Justice Network (TJN) brings together organisations, social movements and individuals working for international tax co-operation and against tax evasion and tax competition. In an era of globalisation, the Tax Justice Network is committed to a socially just, democratic and progressive system of taxation. TJN campaigns from an internationalist perspective for a tax system which is favourable for the poor in developing and developed countries, and finances public goods and taxes public bads such as pollution and unacceptable inequality. Our objectives and demands are detailed in the TJN declaration.

Our network grew out of the global social forum process and the international Attac movement. TJN is a pluralistic, diversified, non-governmental, non-party and multilingual network. Local, regional and national civil society and social movement organisations as well as tax justice campaigners, researchers, journalists, development specialists, trade unionists, concerned business people, tax professionals, politicians and public servants are members and supporters of the network.

TJN is campaigning for social change through public debate and education. Public understanding of tax matters is the precondition for international tax justice. The network makes information available through mass media as well as through conferences and seminars, the internet, newsletters, publications in print, symbolic actions, demonstrations and advocacy. We base our activities on expertise and sound research.

TJN facilitates co-operation, communication and information sharing between its members. Our network organises international exchange and policy debates in order to harmonise the views and concerns of our members. This process forms the basis for powerful global campaigns in international tax policy.

TJN as a network is run by its member organisations as well as individual supporters. It ensures the visibility of the member organisations in its activities and their participation in the network's decision making. The Network functions on the principles of participatory democracy, empowerment, transparency, accountability and equal opportunity. TJN encourages and where necessary supports member organisations and individuals to participate in the decision making. The network supports the building of national TJN campaigns in particular in developing countries.

An international secretariat coordinates the network's activities.