United Nations
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Financing rights: CESR, ISER and GRADE submit evidence to OHCHR
This joint submission to the OHCHR, made by CESR together with the Initiative for Social and Economic Rights and the Government Revenue and Development Estimations initiative, argues that the way resources are raised, distributed and spent is central to states’ human rights obligations.
UN Tax Convention must put human rights into action
CESR has submitted recommendations to the Co-Leads of Workstream I on the Zero Draft of the UN Framework Convention on International Tax Cooperation.
From principles to plumbing: what the fifth session of the UN tax negotiations revealed
Between 3 and 13 August, governments met in New York for the fifth session of the Intergovernmental Negotiating Committee drafting the UN Framework Convention on International Tax Cooperation.
The new legal era of climate finance: from charity to justice
Climate finance is no longer a matter of political goodwill. A growing body of international law is making clear that it is a legal obligation grounded in human rights.
Known battles & emerging debates: what do the latest UNTC submissions reveal?
Negotiations for the UN Framework Convention on International Tax Cooperation and two early protocols are reaching a peak point. Here, we assess the latest submissions made by member States in connection with Workstream I on the Framework Convention.
From mandate to machinery: the unresolved structural questions of the UN Tax Convention
As countries re-group online in inter-sessional meetings and prepare for the next in-person sessions in August, we discuss here some of the key issues that sparked controversy in February.
States’ submissions to the UN Tax Convention reveal uneven ambition
Latest States’ submissions to the UN Tax Convention discussions highlight contrasting approaches to global tax cooperation, with repeated resistance from Global North countries and uneven engagement across much of the Global South.
The UN tax talks are exposing who benefits and who loses under today’s rules
The first two UN Tax Convention sessions exposed a global power struggle over who gets to tax multinational profits and whether States can secure the resources needed for people’s rights and wellbeing.
Early signals: mapping State and stakeholder inputs on the UN Tax Convention
As the UN Tax Convention talks begin, submissions reveal sharp divides while civil society pushes to put rights and justice at the core.
Technical note: Aligning tax cooperation with human rights in the UN Tax Convention
This technical note argues that international tax cooperation must be rooted in human rights obligations—especially economic and social rights—to ensure fairness, equity, and accountability. It offers practical guidance for embedding these principles into the UN Tax Convention, enabling a global tax system that supports sustainable development and reduces inequality.
Relive “Privacy vs. transparency: Human rights and the UN Tax Convention”
On October 22, CESR hosted a webinar addressing the complexities of privacy, transparency, and human rights in the context of global tax reform.
Recognizing care as a human right and a public good: a call to action from global civil society
As the UN prepares to shape the Pact for the Future, feminist, labor, and human rights organizations are pushing for care to be recognized as a fundamental human right.
The adoption of the UN Tax Convention Terms of Reference paves the way for Fiscal Justice
Adopted by 110 votes to 8, the Terms of Reference include human rights as a core principle.
Convention Clash: A recap of week one of the UNTC Terms of Reference negotiations
Our team on the ground at the UN offices in New York is participating in the process and documenting all the latest developments: Here’s a quick day-by-day summary of the discussions dominating the first week of negotiations.
CESR's intervention: Day 2 of the 2nd round of UNTC Terms of Reference negotiations
Our Co-Director of Program, María Emilia Mamberti, took the floor at the United Nations Tax Convention negotiations to highlight the critical importance of integrating human rights into fiscal policy
All eyes on the final round of UNTC Terms of Reference negotiations: insights from 103 submissions
We analyzed the 103 submissions following the release of the Zero Draft, analyzing the key issues at play and where different countries stand.
CESR welcomes new report challenging GDP fixation and advocating for a Rights-Based Economy
We welcome the latest report by the UN Special Rapporteur on Extreme Poverty and Human Rights, Olivier De Schutter
Strengthening the human rights dimension of the UNTC: CESR and allies weigh in on Terms of Reference Zero Draft
Our second submission to the UNTC’s Terms of Reference Committee, with a diverse group of allies, emphasizes the need for human rights to be explicitly integrated into the UNTC framework