This publication argues that the UN Tax Convention offers a vital chance to shift global tax governance towards greater transparency and justice, aligning taxation with human rights obligations.

While civil society secured key wins, like recognising the link between tax cooperation and rights fulfilment, some countries, especially in the Global North, are pushing to limit transparency under the guise of protecting privacy. Our paper contends that such narratives serve the interests of wealthy individuals and multinational corporations who exploit secrecy and legal loopholes to avoid taxes, thereby deepening inequality and depriving governments of funds for essential public services. This publication calls for robust, rights-based tax transparency measures to ensure accountability, fairness and sufficient public revenue.

You can find the executive summary here and the full publication below.

This publication is part of a series, which you can find here.