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.
🌍🖊️ The negotiations in Nairobi have ended, but work continues. States are expected to submit concrete proposals by December 5th.
The future of the #UNTaxConvention depends on what comes next. We will continue sharing updates in the months ahead.
The future of the #UNTaxConvention depends on what comes next. We will continue sharing updates in the months ahead.
November 19, 2025 at 4:33 PM
🌍🖊️ The negotiations in Nairobi have ended, but work continues. States are expected to submit concrete proposals by December 5th.
The future of the #UNTaxConvention depends on what comes next. We will continue sharing updates in the months ahead.
The future of the #UNTaxConvention depends on what comes next. We will continue sharing updates in the months ahead.
In bodies like the OECD, countries with more power often decide which issues matter. The #UNTaxConvention must break from this model, ensuring that all States participate equally in shaping fair and transparent global tax rules ✊
November 19, 2025 at 4:33 PM
In bodies like the OECD, countries with more power often decide which issues matter. The #UNTaxConvention must break from this model, ensuring that all States participate equally in shaping fair and transparent global tax rules ✊
Civil society offered a clearer path: tackle root causes, not just symptoms. That means transparency, public reporting and rights for people to hold companies and authorities accountable.
November 19, 2025 at 4:33 PM
Civil society offered a clearer path: tackle root causes, not just symptoms. That means transparency, public reporting and rights for people to hold companies and authorities accountable.
🧡 At the heart of this is a choice. Will the system work for all States, or only those with existing treaties and legal muscle? Will the Convention serve fairness or entrench exclusion?
November 19, 2025 at 4:33 PM
🧡 At the heart of this is a choice. Will the system work for all States, or only those with existing treaties and legal muscle? Will the Convention serve fairness or entrench exclusion?
Despite defending the current transfer pricing system, some States resisted efforts to improve transparency. This is striking, given that around half of tax disputes stem from transfer pricing. CSOs and Global South voices called for public databases and deeper reform.
November 19, 2025 at 4:33 PM
Despite defending the current transfer pricing system, some States resisted efforts to improve transparency. This is striking, given that around half of tax disputes stem from transfer pricing. CSOs and Global South voices called for public databases and deeper reform.
💸 @UNCTAD data shows that from 2015 to 2024, investors in arbitration claimed an average of nearly US$1 billion per case. Awards averaged US$234 million, with some topping US$1 billion. This is a warning: tax dispute systems must not repeat these costly injustices
November 19, 2025 at 4:33 PM
💸 @UNCTAD data shows that from 2015 to 2024, investors in arbitration claimed an average of nearly US$1 billion per case. Awards averaged US$234 million, with some topping US$1 billion. This is a warning: tax dispute systems must not repeat these costly injustices
The sharpest divide is over arbitration. Countries like Nigeria, India and Zambia rejected it, citing cost and loss of sovereignty. High-income countries insisted it should remain optional.
November 19, 2025 at 4:33 PM
The sharpest divide is over arbitration. Countries like Nigeria, India and Zambia rejected it, citing cost and loss of sovereignty. High-income countries insisted it should remain optional.
Talks then moved to how countries prevent and resolve disputes. Many backed joint audits and advance pricing agreements, but said they must be voluntary, workable and grounded in cooperation.
November 19, 2025 at 4:33 PM
Talks then moved to how countries prevent and resolve disputes. Many backed joint audits and advance pricing agreements, but said they must be voluntary, workable and grounded in cooperation.
⚠️ Some countries pushed a narrower model: limited training, shaped by donor priorities. Civil society warned this risks becoming a Trojan horse. Called support, used to entrench control.
November 19, 2025 at 4:33 PM
⚠️ Some countries pushed a narrower model: limited training, shaped by donor priorities. Civil society warned this risks becoming a Trojan horse. Called support, used to entrench control.
🌏Global South delegates stressed that support must be self-determined, long term and transparent. Peer learning, access to technology and centers of excellence were not seen as charity, but as tools for global equality.
November 19, 2025 at 4:33 PM
🌏Global South delegates stressed that support must be self-determined, long term and transparent. Peer learning, access to technology and centers of excellence were not seen as charity, but as tools for global equality.
➡️ All States agreed that capacity building matters, but views diverged on what that means.
Will support be country-led and lasting, or donor-driven and narrow? This is not a technical detail. It is the foundation for equal participation.
Will support be country-led and lasting, or donor-driven and narrow? This is not a technical detail. It is the foundation for equal participation.
November 19, 2025 at 4:33 PM
➡️ All States agreed that capacity building matters, but views diverged on what that means.
Will support be country-led and lasting, or donor-driven and narrow? This is not a technical detail. It is the foundation for equal participation.
Will support be country-led and lasting, or donor-driven and narrow? This is not a technical detail. It is the foundation for equal participation.
We’ll be back next week with more updates from the final week of #UNTaxConvention negotiations — not daily, but we’ll keep you in the loop on key developments. Stay tuned! 🌍
November 14, 2025 at 6:56 PM
We’ll be back next week with more updates from the final week of #UNTaxConvention negotiations — not daily, but we’ll keep you in the loop on key developments. Stay tuned! 🌍
The day closed with a photo action linking Nairobi and Belém 📸 and a Chilean 🇨🇱 briefing on Protocol 1, which addresses taxation of cross-border digital services.
November 14, 2025 at 6:56 PM
The day closed with a photo action linking Nairobi and Belém 📸 and a Chilean 🇨🇱 briefing on Protocol 1, which addresses taxation of cross-border digital services.
CSOs flagged a risk: “tech transfer” could become a Trojan horse for donor-driven models or OECD control. Chile 🇨🇱 and others insisted on self-determination. Capacity building should enable sovereignty, not compromise it.
November 14, 2025 at 6:56 PM
CSOs flagged a risk: “tech transfer” could become a Trojan horse for donor-driven models or OECD control. Chile 🇨🇱 and others insisted on self-determination. Capacity building should enable sovereignty, not compromise it.
There was consensus that the UN Secretariat should coordinate support, set standards, and offer direct assistance. But Brazil 🇧🇷 warned: coordination must not duplicate existing efforts. Instead, it should map and connect them transparently 🔍
November 14, 2025 at 6:56 PM
There was consensus that the UN Secretariat should coordinate support, set standards, and offer direct assistance. But Brazil 🇧🇷 warned: coordination must not duplicate existing efforts. Instead, it should map and connect them transparently 🔍
Morocco 🇲🇦 and Lesotho 🇱🇸 stressed sustainability. It’s not just about building capacity, but keeping it. Russia 🇷🇺 and China 🇨🇳 backed centers of excellence and long-term planning. Guatemala 🇬🇹 agreed: support must be regionally informed, but locally grounded.
November 14, 2025 at 6:56 PM
Morocco 🇲🇦 and Lesotho 🇱🇸 stressed sustainability. It’s not just about building capacity, but keeping it. Russia 🇷🇺 and China 🇨🇳 backed centers of excellence and long-term planning. Guatemala 🇬🇹 agreed: support must be regionally informed, but locally grounded.
Brazil 🇧🇷 and the UK 🇬🇧 noted that capacity building must combine institutional reform, tech and human resourcing, and peer-to-peer learning. Broad programs can be complemented with tailored support, especially for SIDS and LICs.
November 14, 2025 at 6:56 PM
Brazil 🇧🇷 and the UK 🇬🇧 noted that capacity building must combine institutional reform, tech and human resourcing, and peer-to-peer learning. Broad programs can be complemented with tailored support, especially for SIDS and LICs.
Small Island States (🇰🇳) and LDCs (🇷🇼🇧🇩) highlighted how asymmetries in tax expertise exclude them from shaping global norms. For them, capacity is not just a means of compliance, but of participation.
November 14, 2025 at 6:56 PM
Small Island States (🇰🇳) and LDCs (🇷🇼🇧🇩) highlighted how asymmetries in tax expertise exclude them from shaping global norms. For them, capacity is not just a means of compliance, but of participation.