Center for Economic and Social Rights

The day ended with a brief discussion on the proposed article on illicit financial flows, which will be taken up again later in the week. We’ll continue monitoring negotiations as they move into crucial discussions on transparency, information exchange and the overall architecture of the Convention.

Civil society organizations, including @inescoficial.bsky.social, APMDD and Oxfam, delivered powerful statements on inequality and tax justice. They highlighted the urgent need for systemic reforms to ensure the wealthiest contribute fairly.

Others suggested that defining HNWIs could help implementation, though no consensus emerged. Proposals included using income or wealth thresholds, or adopting national definitions.

Some States sought clarity on how information would be exchanged, particularly regarding techniques used by HNWIs to avoid or evade taxes. The co-lead clarified that exchanges would concern general schemes, not specific taxpayers.

Nigeria 🇳🇬 and Zambia 🇿🇲 pushed to replace the word “explore” with concrete language committing States to adopt coordinated approaches to ensure HNWIs pay their share.

In the afternoon, attention shifted to Article 6 on taxing high-net-worth individuals (HNWIs). There was wide agreement with the current draft, though Brazil 🇧🇷, Spain 🇪🇸 and Mexico 🇲🇽 called for stronger references to effective tax rates paid by the wealthiest.

The UN Independent Expert on foreign debt, Attiya Waris, intervened to stress that fair taxation and sustainable development must be pursued together. She urged States to revisit or cancel tax treaties that conflict with the Convention’s goals.

To move forward, India 🇮🇳 proposed new text for Article 5, joining other proposals from the Africa Group 🌍 and the Sweden 🇸🇪–Norway 🇳🇴 duo. These reflect differing levels of ambition and clarity on how global taxing rights should be distributed.

Morning debates continued on the commitment to allocate taxing rights fairly. Some States, including Belgium 🇧🇪 and Canada 🇨🇦, argued that a framework convention should not include detailed obligations. This sparked broader questions about the legal nature of the treaty.

Yesterday was Day 2 of the 4th round of #UNTaxConvention talks in New York. Discussions focused on the fair allocation of taxing rights, taxation of high-net-worth individuals, and illicit financial flows. Here’s a summary of the key developments 🧵

We will continue following negotiations closely. The direction is not set in stone. With enough pressure and political will, this Convention can still deliver real change. Stay tuned.

Ghana 🇬🇭, co-lead of the Convention negotiations, reminded delegates of the Secretary-General’s report that started this process. States chose to negotiate a binding treaty, not a vague declaration. That decision still stands.

The UK 🇬🇧 even argued that the current draft unfairly favors market jurisdictions. Other countries, including Mexico 🇲🇽 and several Europeans, pointed to more “flexible” alternatives like the language in paragraph 28 of the Compromiso de Sevilla.

India 🇮🇳 also proposed stronger language, asking that the Convention refer to all income rather than just a portion. In contrast, several developed countries insisted on staying general and avoiding any reference to revising existing treaties.

🌍 The Africa Group presented a more detailed and actionable proposal. They explained how bilateral tax treaties could be aligned with a fairer global system, rather than left untouched.

In the afternoon, attention turned to how taxing rights are distributed. This is a central issue for the new Convention and one that highlights the political nature of the talks.

YouTube video by CESRvideo CESR's intervention at UN Tax Convention negotiations

📣 CESR and other civil society organizations urged States to strengthen the language. We also called for clear commitments to address inequality and uphold human rights. Watch our intervention ⤵️

youtu.be/Har54__LKe0?...

Brazil 🇧🇷, Mexico 🇲🇽, Sweden 🇸🇪 and Belgium 🇧🇪 called for a more meaningful commitment. They referenced the UK’s 🇬🇧 written input, which proposed grounding the text in stronger social and economic goals.

➡️The commitment to support sustainable development revealed a divide. Some countries defended keeping the text vague and high level. Others pushed to link tax cooperation to human rights, gender justice and reducing inequality.

❗Talks resumed yesterday in New York on the #UNTaxConvention. Countries dove into two core issues: sustainable development and fair allocation of taxing rights. Here’s a summary of what happened 🧵

Financing the right to education for peace, equality and a Rights‑Based Economy As governments prepare to mark the International Day of Education on January 24, too many are left behind because of chronic underinvestment. This moment demands a clear shift toward public financin…

As we approach the International Day of Education, one fact is clear: underfunding is a political choice.

Our Executive Director Dr. @mariaronbalsera.bsky.social lays out why public financing is essential to uphold the right to education and how we get there ⤵️

cesr.org/financing-th...

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…

➡️ Ahead of February’s #UNTaxConvention talks, we analyzed over 40 State submissions. The picture that emerges is one of uneven ambition, entrenched power, and urgent choices.

Find out more: cesr.org/states-submi...

#TaxJustice #FiscalJustice

"Litigation on the Progressive Realisation of Economic, Social and Cultural Rights: Under What Conditions May It Be Strategic?" A paper co-produced by a team of human rights academics and practitioners. Supported by @slsauk.bsky.social cbeh.cat/wp-content/u... cc @essexhrc.bsky.social

.#HumanRightsDay reminds us that defending rights is about power, resources, and the alliances that make change possible.

Today, we reflect on the strategies and connections strengthening a #RightsBasedEconomy and resisting anti-rights pressures ⤵️

cesr.org/human-rights...

Bled dry: the gendered impact of tax abuse, illicit financial flows, and debt in Africa Debt justice

New report from #AIDC, @cesr.bsky.social and @taxjustice.net shows how revenue lost to tax abuse, illicit flows, and debt shapes daily life for women and girls in Africa.

Read ⤵️
cesr.org/bled-dry-the...

A turning point for global tax justice: what the Nairobi negotiations revealed

Nairobi hosted the latest round of #UNTaxConvention negotiations. The talks exposed real choices about power, fairness, and countries’ ability to fund public services.

Here, we break down what the session revealed ➡️ bit.ly/4avIb6H

COP30 delivered a landmark Just Transition Mechanism, but no commitment on climate finance COP30 delivered a breakthrough with the creation of a rights-based Just Transition Mechanism, yet governments once again left the core question unanswered: who will pay for the transition.

Workers, communities, and allies pushed #COP30 to adopt a Just Transition Mechanism. Now governments must match that progress with public finance that meets the scale of the crisis.

Full analysis ➡️ bit.ly/3XrBz1I

COP30 delivered a landmark Just Transition Mechanism, but no commitment on climate finance COP30 delivered a breakthrough with the creation of a rights-based Just Transition Mechanism, yet governments once again left the core question unanswered: who will pay for the transition.

#COP30 delivered a long-fought win with a new Just Transition Mechanism. But governments sidestepped the central question: who will fund it? Without grant-based public finance, this promise cannot deliver justice.

Read our analysis ➡️ bit.ly/3XrBz1I

🔎 For #16Days, we’re sharing tools that challenge the systems enabling gender-based violence.

Our new #KeyConcepts primer on #GenderJustice and macroeconomic policies offers insights you can use to push for rights-based alternatives.

➡️ Read: bit.ly/keyconceptsg...

🔎 Looking for tools to strengthen your advocacy?

Our new #KeyConcepts primer on #GenderJustice and macroeconomic policies helps you unpack how economic decisions affect women and gender-diverse people, and what rights-based alternatives look like.

➡️ Read: bit.ly/keyconceptsg...