In keeping with its commitment to tackling corporate tax abuse, CESR recently joined the Steering Group of The Independent Commission for the Reform of International Corporate Taxation (ICRICT). ICRICT, an independent, nonpartisan group of global tax experts, seeks to reform the international corporate taxation system by fostering a broad-based, inclusive discussion of the rules governing how multinationals are taxed, and by whom.
Since its establishment in 2015, ICRICT has quickly become a trusted global voice in envisioning a new set of just and sustainable rules to replace the current, century-old system of taxing international companies. As national governments around the world fall victim to nationalist impulses and fail to emerge from the “austerity trap,” ICRICT Commissioners continue to provide a robust roadmap for rewriting the rules of global taxation in ways that support the SDGs and the realization of human rights.
CESR has learned from practice that taxation is a crucial instrument for the realization of human rights, not just because it is necessary for ensuring sufficient resources for basic human rights, but also because it plays a fundamental role in redressing inequalities and affording accountability of governments to their citizens. Since ICRICT’s work focuses on pursuing international corporate tax justice specifically, CESR has elected to join forces with this powerful group. The work benefits from the input of esteemed ICRICT coalition members such as Joseph Stiglitz, recipient of the Nobel Memorial Prize in Economic Sciences, and Magdalena Sepúlveda Carmona, CESR board member and former UN Special Rapporteur on Extreme Poverty and Human Rights.
For over a decade, CESR has addressed tax abuse by using innovative methodologies to trace the link between fiscal resource generation and human rights fulfillment. During that time, CESR has broken new ground by working with partners to scrutinize the human rights impacts of tax abuses facilitated by countries such as Switzerland and the UK and has challenged austerity policies in Brazil, Guatemala, Ireland, Spain and Egypt. CESR also advocates internationally for key issues such as the financial transaction tax and the incorporation of tax justice in the post-2015 sustainable development goals. CESR allies with tax justice and human rights advocates and works to advance tax justice at various authoritative UN human rights bodies and at the International Monetary Fund (IMF).