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The UN Tax Convention: A Powerful Tool For Equality and Human Rights

The UN Tax Convention: A Powerful Tool For Equality and Human Rights

The UN Tax Convention seeks to address global tax abuse, depriving nations of essential resources for public services and human rights. The framework aims to replace the OECD-dominated tax system with a more inclusive, equitable global model. Its Terms of Reference (ToR), adopted in August 2024, include contentious elements like human rights commitments, equitable tax rights allocation and decision-making processes, with Global South nations advocating for progressive measures against resistance from OECD countries.

 

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