GI-ESCR 220d ago

As negotiations in Nairobi turn to Protocol II on the Prevention and Resolution of Tax Disputes, Roselyne Onyango, our Associate Programme Officer for Africa, has been contributing to the discussions and speaking on behalf of us and the Global Alliance for Tax Justice. 🌍 Her intervention highlighted how cross border tax disputes affect economic, social and environmental rights. The current landscape is fragmented, costly and lacking transparency, which places countries with fewer resources at a disadvantage and weakens their ability to protect essential public services. 💬 Roselyne drew attention to the importance of preventing disputes before they escalate. She pointed to the role that Unitary Taxation with Formulary Apportionment can play in reducing disputes by simplifying how taxing rights are allocated, and to the value of transparency in addressing information asymmetries. These approaches help safeguard fiscal space and support the capacity of states to realise rights. 📊🌱 📚 Our publication, ‘International Law at the UN Tax Convention: Comparative Legal Insights for the Second Protocol on the Prevention and Resolution of Tax Disputes’, offers additional legal analysis for these discussions and contributes to efforts toward a more coherent international system. 🔗 Read it here: https://gi-escr.org/en/resources/publications/comparative-legal-insights-for-the-second-protocol-on-the-prevention-and-resolution-of-tax-disputes We will continue supporting approaches that strengthen fairness, dispute prevention and the protection of rights within the emerging UN Framework Convention and its early protocols. 🌿