An updated analysis of its aims and objectives, current negotiations, key stakeholders, and opportunities for further engagement
This new publication, authored by the Global Initiative for Economic, Social and Cultural Rights (GI-ESCR), explains why the negotiations for a UN Framework Convention on International Tax Cooperation represent a pivotal opportunity to democratize global tax rules and strengthen the fiscal space of Global South countries. It outlines the Convention’s core debates: redistributing taxing rights, advancing transparency, building fair dispute-resolution mechanisms, and highlights the human rights and equity stakes that will determine whether the treaty becomes a transformative tool for economic justice or reinforces the status quo. A concise, essential guide for activists, policymakers, and advocates following this critical moment in global tax governance.
