20/02/25

Realising Human Rights In International Tax Treaty Law

Protests in both rich and poor countries have exposed one of the biggest challenges facing governments: how to ensure that the cost of living remains within the budgets of the most vulnerable in society. Against this background, the United Nations General Assembly had tasked member states to agree a new tax multilateral treaty. The recent vote at the UN General Assembly to begin formal negotiations on a UN framework convention on international tax cooperation is a critical development. This move, supported by a broad coalition of countries, marks a significant shift towards finding a truly equitable approach to the sharing of global tax resources.

Is Corporate Tax Competition H…