How The G20 Can Support Rights-aligned Tax Reforms Which Enable Human Rights, Racial Justice And Gender Justice

Drawing on research from the Tax Justice Network and the Center for Economic and Social Rights, this policy brief examines the human rights failures of the OECD’s stewardship of international tax negotiations and demonstrates why rights-aligned reforms to the global financial architecture are required. It sets out the key human rights obligations that international organizations such as the OECD and G20, along with the members states of which they are comprised, are required to take into consideration when negotiating international agreements. The briefalso examines arguments made by a group ofUN human rights experts who issued a formal communication to the OECD demanding it answer for the negative human rights impacts of its proposed ‘two-pillar solution’, warning that it could widen inequality both within and between states and exacerbate racial and gender-based inequalities rooted in the legacy of colonialism and slavery. The brief also argues that the G20 can support more progressive and effective reforms by supporting the development of an inclusive and comprehensive UN Tax Convention