UN Tax Treaty Talks Aim to Link Global Finance to Human Rights
By [Your Name], International Editor
NEW YORK (AP) — As negotiations continue on a landmark United Nations tax treaty, a coalition of human rights groups is urging member countries to explicitly link the agreement to international human rights law. The groups argue that a fairer global tax system is essential for funding vital services and addressing growing economic inequality, a connection they believe is currently overlooked.
The treaty, formally known as the UN Framework Convention on International Tax Cooperation, began negotiations in 2025 and is slated for a draft submission to the UN General Assembly in 2027. It aims to overhaul a global tax system that currently allows for an estimated $500 billion in losses annually due to tax abuse, according to the Tax Justice Network.
“The current outdated and patchwork global tax system is driving an extreme concentration of wealth that is depriving most governments of money that could fund rights like health, education, and social security,” said Sarah Saadoun, senior advisor on economic inequality at Human Rights Watch.
The call for alignment with human rights standards comes as the world grapples with widespread poverty – nearly 3.6 billion people live on less than $6.85 per day – and limited access to essential services. Over 4.6 billion people lack access to essential health services, and a similar number do not receive any form of social security benefits, according to data cited by the human rights groups.
The groups – Amnesty International, the Center for Economic and Social Rights, Dejusticia, the Global Initiative for Economic, Social, and Cultural Rights, Human Rights Watch, the Initiative for Human Rights in Fiscal Policy, and the Tax Justice Network – have submitted proposals to the Intergovernmental Negotiating Committee outlining specific edits to the draft treaty text. They argue that international human rights law already requires governments to maximize their resources for the progressive realization of economic, social, and cultural rights.
“Tax is one of the most powerful tools governments have to realise human rights,” said Sergio Chaparro, international policy and advocacy lead at the Tax Justice Network. “Global tax rules have restricted the ability of countries to serve broader aims such as the fulfillment of human rights. The UN tax convention offers a historic opportunity to change course.”
The United States initially participated in the first round of negotiations but withdrew in February 2025. However, numerous other governments, including members of the European Union and other major economies, remain actively engaged.
The treaty’s potential impact extends beyond economic development. The groups warn that economic inequality and perceived unfairness in the global financial system are contributing to social unrest and the rise of authoritarianism in some countries.
“Many of the same governments that claim to support human rights are fighting the hardest to maintain a tax system that deprives governments of the revenues they need to fulfill rights,” said Camila Barretto Maia, executive director of the Global Initiative for Economic, Social and Cultural Rights.
The UN established the Intergovernmental Negotiating Committee through resolution 79/235 in December 2024, signaling a growing international recognition of the need for tax reform. The treaty aims to curb tax evasion and avoidance, prevent profit shifting to tax havens, and grant governments greater authority to tax multinational corporations.
