On 16 November 2022, the UN General Assembly adopted a resolution on the “Promotion of inclusive and effective international tax cooperation at the United Nations”, presented by the African group. Four UN experts (*) said that “[the] resolution gives the UN General Assembly a mandate to hold intergovernmental talks on global tax reforms for all countries on an equal footing, and the potential to establish an international tax cooperation framework or instrument.” They added that “[the] international taxation system is in urgent need of reform to combat illicit financial flows in line with human rights law and standards, including extraterritorial obligations.”
The Independent Expert on the effects of foreign debt, Ms Attiya Waris, also presented a report to the General Assembly (“Effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights“) in which she states that:
“States have an extraterritorial obligation to ensure that fiscal law and policy respect and protect the human rights of people beyond their borders and to contribute to the creation of an elabling international environment and refrain from exerting undue influence on other States in ways that undermine their ability to fulfil their human rights obligations […].”
* Ms Attiya Waris, Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights; Mr. Olivier De Schutter, Special Rapporteur on extreme poverty and human rights; Mr. Saad Alfaragi, Special Rapporteur on the right to development, Livingstone Sewanyana, Independent Expert on the promotion of a democratic and equitable international order.
