UN Tax Convention must put human rights into action

The UN Tax Convention is a historic opportunity to rewrite international tax rules so they serve people and remedy an historical legacy of colonial extraction. But recognizing human rights on paper will mean little unless those rights shape concrete, enforceable commitments.

CESR has submitted recommendations to the Co-Leads of Workstream I on the Zero Draft of the UN Framework Convention on International Tax Cooperation. Our submission argues that the draft’s commitment to human rights must translate into action: enabling States to mobilize the maximum available resources to fulfil rights, tackle inequality and cooperate internationally.

We call for a stronger Convention that explicitly links sustainable development to the full realization of human rights; moves from merely “exploring” approaches to effectively taxing high-net-worth individuals to actually adopting them; and embeds gender equality throughout the Convention. Where the wealthiest remain undertaxed, the burden of financing essential public services falls on those least able to bear it.

Crucially, the negotiations themselves must also live up to human rights principles. CESR is calling for meaningful, timely and equitable participation by civil society and affected communities, alongside greater transparency and public accountability.