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Building a Roadmap for Latin America and the Caribbean

Building a Roadmap for Latin America and the Caribbean

In the context of the first Latin American and Caribbean Summit for global, inclusive, sustainable, and equitable taxation, GI-ESCR, along with partners Tax Justice Network, the Initiative for Human Rights in Fiscal Policy, and Oxfam, released the report "United by a Fiscal Pact: Building a Roadmap for Latin America and the Caribbean."


The report argues that a cohesive Latin American bloc is needed to have a stronger voice in global fiscal negotiations and a set of shared fiscal policies to address the inequalities and the climate emergency. Fiscal cooperation is essential for a fairer international tax system that addresses tax competition and adequately deals with the challenges of taxing the digital economy and extractive industries in times of crisis.

The report acknowledges the link between fiscal policy and international human rights obligations, using this framework to recommend a series of proposals regarding regional cooperation and international taxation. In particular, the report recommends:

  • Adopt constitutional and institutional frameworks on fiscal matters centred around the fulfilment of human rights.
  • Coordinate policies for wealth taxation.
  • Coordinate the implementation of an effective minimum tax rate and a unified framework for taxes on digital services (ISD).
  • Address financial secrecy by implementing a regional asset registry that links all assets to the individuals who control the wealth (beneficial owners).
  • Tax extractive industries and transition minerals.
  • Join forces to have a stronger voice in international negotiations and support the UN Tax Convention.

You can access the report HERE in Spanish.

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