Center for Economic and Social Rights
@cesr.bsky.social
We are an international organization harnessing the power of human rights. Our goal: To build an economy that works for people & the planet.
Civil society voices including @inescoficial.bsky.social
and @amwaafrika.bsky.social reminded delegates: taxing the ultra-rich and tackling illicit flows is key to justice. The delegate from 🇬🇭 Ghana also reminded everyone of the Committee’s mandate.
Talks continue tomorrow: watch this space!
and @amwaafrika.bsky.social reminded delegates: taxing the ultra-rich and tackling illicit flows is key to justice. The delegate from 🇬🇭 Ghana also reminded everyone of the Committee’s mandate.
Talks continue tomorrow: watch this space!
November 11, 2025 at 5:02 PM
Civil society voices including @inescoficial.bsky.social
and @amwaafrika.bsky.social reminded delegates: taxing the ultra-rich and tackling illicit flows is key to justice. The delegate from 🇬🇭 Ghana also reminded everyone of the Committee’s mandate.
Talks continue tomorrow: watch this space!
and @amwaafrika.bsky.social reminded delegates: taxing the ultra-rich and tackling illicit flows is key to justice. The delegate from 🇬🇭 Ghana also reminded everyone of the Committee’s mandate.
Talks continue tomorrow: watch this space!
@taxjustice.net’s @liznelson13.bsky.social emphasized that meaningful transparency must be grounded in the ABCs of tax justice: automatic exchange of information, beneficial ownership registers, and public country-by-country reporting. Fragmented reforms will not deliver real accountability.
November 11, 2025 at 5:02 PM
@taxjustice.net’s @liznelson13.bsky.social emphasized that meaningful transparency must be grounded in the ABCs of tax justice: automatic exchange of information, beneficial ownership registers, and public country-by-country reporting. Fragmented reforms will not deliver real accountability.
🇧🇸 Bahamas and several 🇪🇺 EU members defended “tax optimization” as non-illicit. But when the law enables wealth to disappear across borders and results in violation of human rights, legal compliance is not enough.
November 11, 2025 at 5:02 PM
🇧🇸 Bahamas and several 🇪🇺 EU members defended “tax optimization” as non-illicit. But when the law enables wealth to disappear across borders and results in violation of human rights, legal compliance is not enough.
On Article 7, those same States seem to ignore the existing UN definition of IFFs. Why call to avoid duplication, only to invent new definitions where strong ones already exist?
November 11, 2025 at 5:02 PM
On Article 7, those same States seem to ignore the existing UN definition of IFFs. Why call to avoid duplication, only to invent new definitions where strong ones already exist?
Many Global South countries are still not present in negotiations. This leaves space for a few wealthy States to dominate discussion, repeating narrow positions and resisting needed change.
November 11, 2025 at 5:02 PM
Many Global South countries are still not present in negotiations. This leaves space for a few wealthy States to dominate discussion, repeating narrow positions and resisting needed change.
🇳🇬 Nigeria and 🇬🇭 Ghana pushed back. They argued that forums like the Global Forum are not inclusive or effective. Participation is limited. Cooperation and exchange of info must be built to work for all countries, not just the few with power and access.
November 11, 2025 at 5:02 PM
🇳🇬 Nigeria and 🇬🇭 Ghana pushed back. They argued that forums like the Global Forum are not inclusive or effective. Participation is limited. Cooperation and exchange of info must be built to work for all countries, not just the few with power and access.
In contrast, 🇨🇭 Switzerland, 🇦🇹 Austria, 🇯🇵 Japan, 🇬🇧 UK and others focused on safeguarding and confidentiality, and use existing frameworks. Their stated concern is duplication, but the effect is to limit transparency and slow real reform.
November 11, 2025 at 5:02 PM
In contrast, 🇨🇭 Switzerland, 🇦🇹 Austria, 🇯🇵 Japan, 🇬🇧 UK and others focused on safeguarding and confidentiality, and use existing frameworks. Their stated concern is duplication, but the effect is to limit transparency and slow real reform.
Article 6 showed a clear divide. 🇿🇲 Zambia and other African Group countries proposed strong cooperation measures like automatic info exchange and support with tax collection. Their proposals reflect the Convention’s terms of reference.
November 11, 2025 at 5:02 PM
Article 6 showed a clear divide. 🇿🇲 Zambia and other African Group countries proposed strong cooperation measures like automatic info exchange and support with tax collection. Their proposals reflect the Convention’s terms of reference.
A key pattern emerged. Several States insisted on keeping language vague and general. They prefer to "explore" rather than "adopt," pushing real decisions into future protocols. This approach risks weakening the Convention’s core purpose.
November 11, 2025 at 5:02 PM
A key pattern emerged. Several States insisted on keeping language vague and general. They prefer to "explore" rather than "adopt," pushing real decisions into future protocols. This approach risks weakening the Convention’s core purpose.
States wrapped up Article 5 on taxing high-net-worth individuals and moved into Article 6 on transparency and administrative assistance. Article 7 on Illicit Financial Flows, tax avoidance, and tax evasion was introduced but remains under debate.
November 11, 2025 at 5:02 PM
States wrapped up Article 5 on taxing high-net-worth individuals and moved into Article 6 on transparency and administrative assistance. Article 7 on Illicit Financial Flows, tax avoidance, and tax evasion was introduced but remains under debate.
🔸 A core contradiction emerged. Many want more clarity and definitions, while also insisting the text stay vague and defer decisions to future protocols. That tension remains unresolved and will shape the negotiations ahead.
November 10, 2025 at 4:02 PM
🔸 A core contradiction emerged. Many want more clarity and definitions, while also insisting the text stay vague and defer decisions to future protocols. That tension remains unresolved and will shape the negotiations ahead.
🔸 Several States called to replace the word “adopt” with “explore” in key commitments, signaling reluctance to take binding action at this stage. The debate revealed a growing gap between ambition and political will.
November 10, 2025 at 4:02 PM
🔸 Several States called to replace the word “adopt” with “explore” in key commitments, signaling reluctance to take binding action at this stage. The debate revealed a growing gap between ambition and political will.
🔸 On Article 5, which focuses on high-net-worth individuals, Brazil and France backed stronger commitments on transparency and effective taxation. The Bahamas, Jamaica, Singapore, and Hungary stressed national sovereignty and urged caution on specifics.
November 10, 2025 at 4:02 PM
🔸 On Article 5, which focuses on high-net-worth individuals, Brazil and France backed stronger commitments on transparency and effective taxation. The Bahamas, Jamaica, Singapore, and Hungary stressed national sovereignty and urged caution on specifics.
🔸 The UK, Switzerland, Japan, and the Netherlands echoed the need for high-level commitments. Some, like Switzerland and Poland, raised concerns about conflicts with double tax agreements and called for clearer legal definitions.
November 10, 2025 at 4:02 PM
🔸 The UK, Switzerland, Japan, and the Netherlands echoed the need for high-level commitments. Some, like Switzerland and Poland, raised concerns about conflicts with double tax agreements and called for clearer legal definitions.
🔸 European Union member States, including France, Italy, Ireland, Belgium, Poland, and Sweden, called for legal clarity and consistency with existing tax treaties. At the same time, they supported keeping the Convention focused on general principles.
November 10, 2025 at 4:02 PM
🔸 European Union member States, including France, Italy, Ireland, Belgium, Poland, and Sweden, called for legal clarity and consistency with existing tax treaties. At the same time, they supported keeping the Convention focused on general principles.
🔸 Brazil, India, China, Rwanda, and Zambia supported this framing. They emphasized source-based taxation and argued that the Convention must correct long-standing imbalances that disadvantage the Global South.
November 10, 2025 at 4:02 PM
🔸 Brazil, India, China, Rwanda, and Zambia supported this framing. They emphasized source-based taxation and argued that the Convention must correct long-standing imbalances that disadvantage the Global South.
🔸 Several African States, led by Kenya on behalf of the Africa Group, pushed to anchor taxing rights in economic activity, not just business presence. They proposed replacing “business activity” with “economic activity” and “and” with “or.”
November 10, 2025 at 4:02 PM
🔸 Several African States, led by Kenya on behalf of the Africa Group, pushed to anchor taxing rights in economic activity, not just business presence. They proposed replacing “business activity” with “economic activity” and “and” with “or.”
🔸 Articles 4 and 5 were under discussion. At the heart of the debate is how to allocate taxing rights between States. Everyone said they support “fairness,” but definitions varied widely.
November 10, 2025 at 4:02 PM
🔸 Articles 4 and 5 were under discussion. At the heart of the debate is how to allocate taxing rights between States. Everyone said they support “fairness,” but definitions varied widely.