Resources

Chronicling the Negotiations of the UN Tax Convention Terms of Reference...

National sovereignty of States can only be effectively protected if there is international cooperation and a related obligation of States to take responsibility for domestic policies or practices whic...

Upholding a transparent negotiation process is key to ensuring an ambitious outcome: The presence of civil society ensures there is accountability for member states’ positions. This is especially impo...

Yesterday’s discussion about para 10 on “Substantive elements” (i.e. Commitments) revealed that we have a high number of procrastinators in the room. Negotiators were eager to leave “flexibility for t...

If there is one set of binding norms that calls on states to cooperate internationally in tax matters, it is international human rights law. The Universal Declaration of Human Rights guarantees everyo...

As we begin week 2 of the negotiations of the TOR of the UN Tax Convention in NY, we present the Civil Society check-list for the Terms of Reference....

On the 1st day of negotiations on the ToR, CSOs were granted 3 speaking slots. On the 2nd, CSOs had one intervention. On the 3rd, zero. That makes 12 minutes of democratic open space within 1080 minut...