Resources

Yesterday, the U.S. delegation offered a very clear illustration of why consensus-rules would be deeply inappropriate in the UN Tax Convention negotiations. ...

The ’wait and see’ game is mortgaging the lives of the most vulnerable at a time when uncertainty reigns supreme. A UN Framework Convention on Debt brings a certain level of predictability in handling...

The role of FfD4 must be to help the UN Tax Convention process forward – not pull it backwards. ...

As the second Preparatory Committee Session for the Fourth International Conference on Financing for Development (FfD4) kicks off, we celebrate the champions who are calling for real ambition and acti...

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...