International tax cooperation is essential for the full realisation of human rights, especially economic and social rights. Given that progress on sustainable development goals, the right to development, and the fight against inequalities that are often intersectional in nature (in particular racial and gender inequality) are at risk while states lose billions to tax abuse, states need to connect their efforts to mobilise resources with their unfulfilled obligations to human rights. In turn, there are basic human rights standards relevant for taxation, including the duties to cooperate internationally and to mobilise the maximum available resources, and the principles of equality and non-discrimination, transparency, participation and accountability.

G20 countries have a unique opportunity to leverage their collective influence in the economic arena to facilitate resource mobilisation. The ongoing process to negotiate a United Nations Framework Convention on international tax cooperation provides states with a once in a lifetime chance to increase the resources available to discharge their human rights’ commitments, achieve sustainable development and finance climate action (for instance, by pursuing a fairer allocation of taxing rights and effectively combating transnational tax abuse).

As a matter of fact, and in line with previous T20 recommendations, in their latest leaders’ declaration, G20 countries have committed to “continue constructive discussion at the United Nations on the development of a Framework Convention on International Tax Cooperation and its protocols”. The terms of reference of said convention, approved right after the G20’s leaders’ declaration, further indicate that efforts to achieve the objectives of the convention should be aligned with states’ obligations under international human rights law.

In this context, the brief will discuss what aligning tax cooperation with human rights means and explain why G20 members’ commitment to the convention process is crucial. Expanding on previous T20 recommendations, it will propose G20 members to keep engaging and cooperating in good faith towards the negotiations of the Framework Convention on Tax Cooperation and its protocols; and align tax cooperation with their human rights’ and racial and gender equality obligations.