This technical note makes a strong case for anchoring global tax cooperation in international human rights law, with particular attention to economic and social rights. As governments face overlapping crises of inequality, underfunded public services, and the climate emergency, the note insists that meaningful tax cooperation must be seen as part of the broader duty to realize human rights. Embedding these obligations into the UN Tax Convention is not only a legal necessity—it is a practical step toward fairer global tax rules that support sustainable development and reduce systemic disparities.
Drawing on established legal standards and recent interpretations by UN bodies, the publication highlights how a rights-based approach can guide both the principles and mechanics of the Convention. It outlines how commitments to equity, non-discrimination, transparency, and international cooperation should shape treaty negotiations and implementation. For governments, civil society, and UN negotiators, this is not just a matter of aligning legal frameworks—it is about advancing a global tax system capable of financing a dignified life for all, not just protecting the interests of the few.
