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Policy
UN tax convention
For the past century, global tax rules have been set by a small club of rich countries at the OECD, some of which rank as the world’s most harmful tax havens. The outcome is tax rules that fail to stop, and sometimes even encourage, tax injustice.
Establishing a UN tax convention will give all countries a say on global tax rules through a democratic, inclusive intergovernmental body under the UN, and will introduce global tax rules that must adhere to the UN’s human rights principles.
Summary
Positions – where countries stand
Progress is tracked by evaluating countries' stances on the policy.
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Most frequent position by region
Data coverage
215
countries and territories
2023
data collection started
Global median position
Latest event
Country positions
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About the policy
UN tax convention
A UN tax convention is an international agreement that could hold countries to equitable, democratic and legally binding standards on corporate tax, financial transparency and tax justice.
UN conventions, like the Convention on the Rights of the Child and the Convention against Torture, are international treaties to which countries can sign up and ratify to become bound to the treaty's provisions in international law.
For the past sixty years, global tax rules have been set by the OECD, a small club of rich countries, some of which rank as the world’s most harmful tax havens. This has brought about a global tax system that causes countries around the world to lose nearly half a trillion in tax every year – including those same rich countries themselves. Analysis shows that OECD countries are responsible for enabling three-fourths of these tax losses. While the OECD has acknowledged that current international tax rules are not working, its recent efforts to deliver meaningful reform have failed under pressure from lobbyists in powerful member countries.
Global Progress timeline
About the data
Global experts, crowdsourcing power
The data on the Tax Justice Policy Tracker is regularly collected and verified by researchers and experts at the Tax Justice Network and from the wider global tax justice movement.
Crowdsourcing support from the public helps us respond faster to regulatory changes. If you think an answer to a question on the tracker should be updated with new data, please contact us.
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