Technical Note: Aligning Tax Cooperation with Human Rights in the UN Tax Convention

This technical note makes a strong case for anchoring global tax cooperation in international human rights law, with particular attention to economic and social rights. As governments face overlapping crises of inequality, underfunded public services, and the climate emergency, the note insists that meaningful tax cooperation must be seen as part of the broader duty to realize human rights. Embedding these obligations into the UN Tax Convention is not only a legal necessity—it is a practical step toward fairer global tax rules that support sustainable development and reduce systemic disparities.

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