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Explore our work with partners, globally and locally, to tackle social and economic injustice using a human rights lens.

Latin America joins forces to tackle tax havens

Latin America joins forces to tackle tax havens

May was a crucial month for Latin America and the Caribbean towards greater fiscal justice. During the regional fiscal seminar organized by ECLAC from May 15th to 17th in Santiago, Chile, the countries of Colombia, Chile, and Brazil made a historic announcement regarding the creation of the first fiscal cooperation platform for Latin America. In addition, Chilean President Gabriel Boric announced during his public address his commitment to co-host the first Latin American Summit for a fair, sustainable, and equitable global taxation, which will take place in Cartagena de Indias on July 27th and 28th, 2023.

Additionally, a sequence of events unfolded in Bogotá and Santiago, involving representatives from Latin American governments, civil society, academics, international organizations, donors and GIESCR among them. These gatherings aimed to lay the groundwork for the first Latin American Fiscal Summit. If Latin America can effectively tackle the obstacles associated with global taxation and harmonise them with its human rights commitments, it has the potential to emerge as a worldwide exemplar in ensuring that major corporations and the most affluent individuals pay their fair share of taxes.

 

Academic event in Bogotá, Colombia

On May 2nd and 3rd we were present at an academic event, organized by the Colombian government, in collaboration with academia and civil society, in Bogotá, Colombia.

The event aimed to provide academic and public policy insights for the upcoming Latin American Fiscal Summit scheduled for July 26th and 27th, 2023. 

A total of 21 authors from 10 countries were carefully selected to present their papers at this academic gathering. The topics covered a wide range of issues, including individual taxation, tax incentives, transparency, tax evasion and avoidance, human rights, climate change and global taxation, governance, and processes. 

Throughout the discussions, particular emphasis was placed on addressing the challenges of reforming the international tax system beyond the OECD's two-pillar solution. Furthermore, the event highlighted the necessity for Latin America to unify its voice within the Global South to promote sustainable development and exert influence in global tax negotiations, which often have adverse effects on the region's countries.

 

UNDP event, Bogotá, Colombia

On May 4th, the UNDP (Colombia) organized a collaborative event with civil society, aimed at understanding the perceptions, positions, and demands of civil society regarding the regional tax debate, which we attended. The objective was to develop recommendations that contribute to opening public dialogues and deliberations, where civil society takes a leading role in addressing the issues that affect it. The methodology consisted of two main components: gathering information on the concerns of civil society and the general population, and reflecting on how to change perceptions regarding the urgency of progressive tax reforms.

Among the participants, one of the main points of agreement was the necessity to promote a regional tax system based on human rights and the protection of the planet. It was particularly emphasized that fiscal policy should not be seen solely as a means of macroeconomic stabilization (for revenue and redistribution purposes), but rather as an effective instrument to fulfill the human rights obligations of states, which should guide government actions.

A series of recommendations to Latin American governments were also discussed, emphasizing the need to achieve regional agreements through fiscal cooperation actions that can influence global tax policy. These actions would promote development, wealth redistribution, and the reduction of social inequalities.

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"Towards the Latin American Fiscal Summit: Proposals for Discussion." Dialogue table with civil society organizations

As part of a series of events held in Bogotá in preparation for the Fiscal Summit, GI-ESCR with Dejusticia, Initiative for Human Rights Principles in Fiscal Policy, ICRICT, and Tax Justice Network organized a meeting aimed at creating a space for dialogue to discuss possible fiscal policy and human rights proposals that could shape a common regional agenda.

The event was moderated by Sergio Chaparro (TJN), and the panelists included María Emilia Mamberti (CESR), Alejandro Rodriguez-Llach (ICRICT), Vicente Silva (GI-ESCR), Eva Danzi (TJN), with comments from Rodrigo Uprimny (DeJusticia) and Julieta Rossi (UN DESC Committee).

Over 40 people attended this in-person event held at DeJusticia's office.

 

"Towards a New Fiscal Pact in Latin America" 

On May 5th, GI-ESCR, along with our allies Oxfam, Initiative for Human Rights Principles in Fiscal Policy, Tax Justice Network, Latin American and Caribbean Network for Fiscal Justice, ICRICT, and Latindadd, organised a civil society event at the Hotel Tequendama. The objective of the meeting was to strengthen the role of civil society in this process by developing campaign strategies and common proposals on progressive taxation in the context of the current multiple crises.

The event successfully developed collective narratives of fiscal justice connected to the climate, gender, public services, defense of democracy, human rights, and other cross-cutting thematic axes related to fiscal justice.

Moreover, through dynamics and interactive dialogues, issues related to the narrative and scope of the regional campaign were discussed, as well as the coordination of different national and regional actors, identifying opportunities for influence in national, regional, and international contexts regarding progressive taxation, and coordinating advocacy actions directly focused on the Cartagena fiscal summit process.

 

Regional fiscal seminar at ECLAC, Santiago de Chile

On May 15th to 17th at the regional fiscal seminar organised by ECLAC in Santiago, Chile, the countries of Colombia, Chile, and Brazil made a historic announcement regarding the establishment of a fiscal cooperation platform for Latin America. This platform will be under the executive secretariat of ECLAC and will serve as a permanent governance forum based on the agreements reached at the Cartagena Fiscal Summit.

14 Latin American countries and various international organisations have already expressed their support for this initiative, which aims to enhance fiscal cooperation to ensure the financing of public services, the transition to a sustainable economy, and the reduction of inequalities.

 

Meeting with the Chilean government

On May 17th, GI-ESCR, along with partners, organised a meeting at ECLAC, aimed at engaging in discussions with different political actors in Chile about the Initiative for a fair, equitable, and sustainable global taxation.

The main speaker at the meeting was José Antonio Ocampo, and it involved the participation of political party think tanks, Chilean and Latin American civil society, as well as government teams from Chile (Ministry of Finance, General Secretariat of the Presidency, Presidency, and Subsecretariat of International Relations). 

During the meeting, topics related to the process and governance of the Fiscal Summit were discussed, as well as the possibility of building a roadmap to address tax havens through the coordination of different political actors in Latin America. Additionally, the importance of promoting active participation of civil society in the debate and design of national and regional fiscal policies was emphasised, through mechanisms of consultation and dialogue that allow for the inclusion of voices and perspectives from different groups and sectors of society.

 

 

In the upcoming weeks, GI-ESCR, along with our partners, will be conducting a regional campaign towards the fiscal summit, actively participating in the process to ensure that human rights are at the centre of the discussions and collaborating with governments to ensure the success of the summit and the long-term objectives of governance and integration.

 

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Climate and Environmental Justice

We have advanced rights-based and gender-transformative transition frameworks through research that centres the lived experiences of women and marginalised communities on the frontlines of extractive energy policies, promoting climate and energy frameworks attentive to the social and care-related impacts of transition pathways. We have developed a clear vision for a gender-just transition, firmly rooted in gender and human rights norms, establishing both the legal basis and the direction for the transformative changes our planet and societies urgently need. In particular, the ‘Guiding Principles for Gender Equality and Human Rights in the Energy Transition’, a collective effort built through online consultations, an in-person workshop and multiple rounds of revision with activists, practitioners and experts from around the world, outline a transformative vision for reshaping global energy systems through a human rights and gender equality lens.

Our work recognises that the climate emergency is both an existential threat and an opportunity to reimagine societies built on social, gender, economic and environmental justice. We ground our advocacy in feminist and intersectional principles, prioritising the agency and perspectives of communities in the Global South who have contributed the least to the climate emergency yet face its most devastating consequences. Central to our approach is the understanding that energy is not merely a commodity but a fundamental human right; essential for dignity, health, education, work and the realisation of countless other rights. We challenge approaches to the energy transition that risk replicating the harmful patterns of fossil fuel extraction and, instead, advocate for transformative policies that ensure human rights and gender equality as central to building climate-resilient societies rooted in dignity, justice and planetary well-being.

What's next?

We will continue to challenge approaches that treat energy transition as merely a technical shift, instead positioning it as an opportunity to reimagine economies and societies rooted in dignity for all, with particular attention to communities in the Global South who have contributed least to the climate emergency yet are most exposed to its worst effects.

We will connect community-level evidence and the lived experiences of those on the frontlines of extractive policies to national reform and global norm-setting, breaking down silos between human rights, gender, and climate movements, and advancing a shared vision that recognises just transitions as not only fundamental to achieving climate-resilient and sustainable societies, but as transformative pathways that advance social and gender equality, redistribute power and resources equitably, and ensure that energy systems serve the public good rather than profit.

We will mainstream rights-based and genderjust transition priorities in key multilateral spaces (particularly, within the Just Transition Work Programme and the to-be-developed Just Transition Mechanism, within the UNFCCC) to guarantee that just transitions are advanced at all levels.

We will also translate our work, through strategic advocacy, into at least two concrete policy wins, whether promoted, adopted, implemented, or scaled, in priority countries (Argentina, Brazil, Chile, Mexico, Colombia, South Africa, or Kenya), ensuring these policies align with human rights standards, centre gender equality, and reflect the needs and views of affected communities.

We will build momentum for the progressive recognition of the right to sustainable energy to shift dominant narratives away from purely extractive solutions that sideline gendered impacts, community participation, and Global South perspectives.

Economic Justice and Climate Finance

Our work has transformed the global discussion on fiscal policy in a more just, emancipatory and sustainable direction. Our approach has combined both high-level, expert contributions within decisionmaking circles, with bold, impactful work on narrative change with the general public.

We have been instrumental in the inclusion of human rights as a guiding principle of the future United Nations Framework Convention on International Tax Cooperation, a multilateral instrument with the potential of raising approx. USD 492 billion per year in public revenues currently foregone to global tax abuse. In the process leading to the ‘Compromiso de Sevilla’ decided at FfD4, we proposed and succeeded in creating a specific human rights workstream within the Civil Society Financing for Development Mechanism, which was critical to ensure that explicit commitments on the matter were included in the negotiating outcome. In a context of cutbacks in multilateral institutions, we have amplified the capacities of technical experts, providing rigorous technical support and leveraging our influence to ensure the enactments of groundbreaking standard-setting instruments, such as the 2025 UN Committee on Economic, Social and Cultural Rights Statement on Fiscal Policy and Human Rights, and the first ex oficio hearing on the Inter-American Commission of Human Rights on Fiscal and Economic Policies to Address Poverty and Structural Inequality, leading to an upcoming thematic resolution on the matter. We have also bridged the silos between multilateral tax discussions and climate finance debates, promoting ambitious financing commitments to increase international and domestic resource mobilisation during COP 28, 29 and 30.

At the regional level, our engagement with fiscal cooperation platforms such as the Platform for Fiscal Cooperation of Latin America and the Caribbean (PTLAC), where we are member of its Civil Society Consultative Council, and the African Anti-IFFs Policy Tracker, for which we participated in the pilot mission in Ivory Coast together with Tax Justice Network Africa (TJNA), have been critical in cementing a growing engagement between tax administrations and ministries of finance with international legal experts, exploring actionable and transformative initiatives, such as the taxation of high-net-worth individuals, beneficial ownership registries and corporate countryby-country reports, to be implemented at the international level.

At the local level, our interventions in fiscal reform debates in Chile, Brazil, Colombia and Nigeria have contributed to shaping legislative outcomes in a more progressive, rights-compliant direction.

As for our leadership in narrative change, we have a measurable track record in delivering tailored, innovative campaigns which have decisively expanded economic justice constituencies by appealing to a broader tent. In Latin America and the Caribbean, we created the ‘Date Cuenta’ campaign, coordinating over 40 organisations across civil society to deliver plain language, innovative messaging connecting progressive fiscal reforms to the financing of health, education and social protection. ‘Date Cuenta’ generated over 55 original campaign messages that were tailored to the realities of seven priority countries (Argentina, Chile, Colombia, Mexico, Paraguay, Peru and Honduras) and disseminated in Spanish, Portuguese and English. In doing so, we convened more than 65 online co-creation workshops with partners, coordinating a unified communications strategy which combined digital outreach, press and media coverage, and collaboration with influencers. Ultimately, ‘Date Cuenta’ resulted in more than 60,000 interactions on social media, coverage in major regional and international media outlets, including El País, Deutsche Welle, Bloomberg and France 24, and the participation of at least 63 social media influencers through 58 dedicated publications. In collaboration with Fundación Gabo and the Friedrich Ebert Stiftung, we also organised a two-day workshop in Bogota with 20 journalists from 13 countries, building a regional network trained in a human rights-based approach to fiscal policy that has since generated published media coverage on outlets such as La Diaria, Ciper, El Diario Ar and Milenio. Through ‘Date Cuenta’ and our regional advocacy, we strengthened civil society engagement in key processes, including the Financing for Development track and FfD4, co-organised highlevel dialogues with states and civil society from Latin America and Africa.

What's next?

We will shape the UN Tax Convention and its Protocols so they embed human rights principles, and we will stay engaged through follow-up processes (including the expected Conference of the Parties) to support effective implementation. We will keep linking tax and climate finance so that new resources mobilised through fiscal cooperation are channelled to adaptation, mitigation, and loss and damage, in line with UNFCCC commitments.

Public Services for Care Societies

We have translated participatory research into accountability and policy outcomes.

In Ivory Coast, our work with Mouvement Ivoirien des Droits Humains and affected communities since 2023 exposed how privatisation and lack of accountability restrict access to quality healthcare. It contributed to the closure of 1,022 illegal private health centres, an executive instrument strengthening the regulation of private hospitals across the country, and the creation of a permanent complaints management committee in healthcare through a bylaw issued by the prefect of Gagnoa. Partners engaged through this process also advanced concrete improvements at facility level: members of the Gagnoa Midwives Association who took part in the participatory action research pooled resources to renovate the neonatal unit of the Regional Hospital, and the Director of the Gagnoa General Hospital launched an action plan to expand services and improve patient reception, with the facility receiving the award for best hospital in the country in 2025.

In Kenya, our research with the Mathare Education Taskforce documented the absence of public schools and the expansion of private provision, evidencing impacts on households and caregivers and strengthening demands for free, quality public education. This work contributed to stronger community agency and collective organisation, alongside ongoing strategies ranging from communications to litigation to secure a public school in the area, some involving GI-ESCR and others led independently.

Across Africa, this work is complemented by a multi-country study examining the human rights implications of austerity in education and health, including how regressive fiscal policies, rising debt burdens and persistent underinvestment undermine the financing and delivery of public services.

In Latin America, from 29 November to 2 December 2021, over a thousand representatives from over one hundred countries, from grassroots movements, advocacy, human rights, and development organisations, feminist movements, trade unions, and other civil society organisations, met in Santiago, Chile, and virtually, to discuss the critical role of public services for our future. Following the meeting, the Santiago Declaration on Public Services was adopted to demand universal access to quality, gender-transformative and equitable public services as the foundation of a fair and just society.

We are currently advancing work on care systems, linking public services and fiscal justice through integrated research, advocacy and communications, including a regional campaign framing care as a collective responsibility requiring sustained public investment.

What's next?

In Ivory Coast, we will evaluate and strengthen the complaints management committee and position it as a replicable model for other health facilities. In Kenya, we will support the Mathare community to co-design a model public school for Mabatini and Ngei wards, grounded in human rights standards. Building on our multi-country austerity study, we will drive national advocacy on financing for education and health: advancing reforms in Ghana; launching a fiscal policy and public services financing agenda in Kenya through the CESCR process and targeted coalition work; and, in Nigeria, using the new tax acts in force since 1 January 2026 to catalyse a national accountability campaign for adequately funded, quality public services. In Latin America, we will amplify locally led care pilots across 8 countries and turn lessons into influence—advancing care policies that strengthen care organisations, protect care workers’ rights, support unpaid caregivers, include disability and family networks, and redistribute care more equitably.