The report of the Independent Expert on the promotion of a democratic and equitable international order on the human rights impact of tax avoidance, tax evasion, tax fraud and profit shifting is available here in English, in Spanish and on the UN website in other languages.
While including key recommendations such as the top one for a Global Tax Body, the report references input from the Global Alliance for Tax Justice, as well as ICRICT, TJN, CESR and other GATJ members and allies:
“Within the United Nations, since 2012 the G-77 and China have proposed that the Committee of Experts on International Cooperation in Tax Matters be transformed into a global, inclusive norm-setting body for international tax
cooperation at the intergovernmental level. This idea has been gaining momentum with numerous non-governmental organizations, including Global Alliance for Tax Justice. In preparation for the Third United Nations Conference on Financing for Development, held in Addis Ababa in September 2015, Global Alliance submitted a position paper calling for a global tax body. Following up on the conference, Global Alliance again called for the creation of a global tax body as the most effective way to achieve an equitable global tax system, increase domestic resource mobilization and reduce intra-State and inter-State inequality.“
Report’s summary: “The report focuses on impacts of taxation on human rights and explores the challenges posed to the international order by widespread tax avoidance, tax evasion, tax fraud and profit shifting, facilitated by bank secrecy and a web of shell companies registered in tax havens. The Independent Expert calls for resolute action by the international community, including through the creation of a United Nations tax cooperation body, the adoption of a United Nations tax convention, the phasing out of tax havens, the revision of the Guiding Principles on Business and Human Rights to include the obligation of corporations to pay their fair share of taxes and the adoption of a financial transactions tax.”
Recommendations:
“Bearing in mind that taxation has an impact on human rights and on the international order, the Independent Expert suggests the following action plan:
. States should:
(a) Establish an intergovernmental tax body under the auspices of the United Nations with the mandate to elaborate a United Nations convention on taxation and international cooperation in tax matters;
(b) Adopt a common United Nations standard for multilateral and automatic exchange of tax information;
(c) Implement corporate tax and financial transparency, including public registries of ultimate beneficial ownership;
(d) Ensure that multinational corporations are treated as single entities conducting business across international borders
(…)”
